INDIA CODE

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Section 44, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8RD]

As at 7 September 2026. In force from 3 October 2017.

In Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [A11-MQE]. This text from 3 October 2017. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 44, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8RD]. Machine: S28-8RD.

44. Power to issue directions.—(1) The Board may, by order in writing, direct any exporter to take such measures in relation to the export of goods as may be specified in the order, and such person shall comply with the direction within the period specified therein. (2) An order under sub-section (1) shall state the reasons on which it is made and shall be served on the person to whom it is addressed in such manner as may be prescribed.

Defined terms in this text (2)

Board: Section 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

goods: Section 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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Section 44, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8RD]