THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016
Section 18 Model IGST Law [ Nov 2016]
- Power to make rules
(1) The Central Government may, on the recommendation of the Council, by notification, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may
(a) provide for settlement of cases in accordance with Chapter XII of this Act;
(b) provide for all or any of the matters which under any provision of this Act are required to be prescribed or to be provided for by rules.