Rule 161, Central Goods and Services Tax Rules, 2017 [S10-K9P]

As at 8 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].

In Central Goods and Services Tax Rules, 2017 [R10-015]. This text from 26 December 2022, by Notification No. 26/2022-Central Tax. Other texts (1): from 1 July 2017 to 25 December 2022.

Cite: Rule 161, Central Goods and Services Tax Rules, 2017 [S10-K9P]. Machine: S10-K9P.

Defined terms in this text (1)

section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;

section: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (c) "section" means a section of the Act;

section: 362 more definitions.

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