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Under section 164, Central Goods and Services Tax Act, 2017 (91)

19 June 2017Notification 3/2017-CT [N1006Q]
Notification of the Central Government, 3/2017-Central Tax19 June 2017Central Goods and Services Tax Rules, 2017 [R10015]
Rules made under an Act of Parliament, G.S.R. 610(E)27 June 2017Notification 7/2017-CT [N100C3]
Notification of the Central Government, 7/2017-Central Tax28 June 2017Notification 10/2017-CT [N100KR]
Notification of the Central Government, 10/2017-Central Tax1 July 2017Notification 15/2017-CT [N1033H]
Notification of the Central Government, 15/2017-Central Tax27 July 2017Notification 17/2017-CT [N103JP]
Notification of the Central Government, 17/2017-Central Tax17 August 2017Notification 22/2017-CT [N103X8]
Notification of the Central Government, 22/2017-Central Tax30 August 2017Notification 27/2017-CT [N104HC]
Notification of the Central Government, 27/2017-Central Tax15 September 2017Notification 34/2017-CT [N104TT]
Notification of the Central Government, 34/2017-Central Tax29 September 2017Notification 36/2017-CT [N105N0]
Notification of the Central Government, 36/2017-Central Tax13 October 2017Notification 45/2017-CT [N106SM]
Notification of the Central Government, 45/2017-Central Tax18 October 2017Notification 47/2017-CT [N10715]
Notification of the Central Government, 47/2017-Central Tax28 October 2017Notification 51/2017-CT [N107AK]
Notification of the Central Government, 51/2017-Central Tax15 November 2017Notification 55/2017-CT [N1085M]
Notification of the Central Government, 55/2017-Central Tax21 December 2017Notification 70/2017-CT [N108MK]
Notification of the Central Government, 70/2017-Central Tax29 December 2017Notification 74/2017-CT [N108RB]
Notification of the Central Government, 74/2017-Central Tax29 December 2017Notification 75/2017-CT [N108S9]
Notification of the Central Government, 75/2017-Central Tax23 January 2018Notification 3/2018-CT [N108Z5]
Notification of the Central Government, 3/2018-Central Tax2 February 2018Notification 11/2018-CT [N10A6T]
Notification of the Central Government, 11/2018-Central Tax7 March 2018Notification 12/2018-CT [N10A7R]
Notification of the Central Government, 12/2018-Central Tax23 March 2018Notification 14/2018-CT [N10ACE]
Notification of the Central Government, 14/2018-Central Tax23 March 2018Notification 15/2018-CT [N10ADC]
Notification of the Central Government, 15/2018-Central Tax18 April 2018Notification 21/2018-CT [N10AS1]
Notification of the Central Government, 21/2018-Central Tax13 June 2018Notification 26/2018-CT [N10B6Y]
Notification of the Central Government, 26/2018-Central Tax19 June 2018Notification 28/2018-CT [N10B82]
Notification of the Central Government, 28/2018-Central Tax6 July 2018Notification 29/2018-CT [N10BCA]
Notification of the Central Government, 29/2018-Central Tax4 September 2018Notification 39/2018-CT [N10CN1]
Notification of the Central Government, 39/2018-Central Tax10 September 2018Notification 48/2018-CT [N10CYQ]
Notification of the Central Government, 48/2018-Central Tax13 September 2018Notification 49/2018-CT [N10CZN]
Notification of the Central Government, 49/2018-Central Tax9 October 2018Notification 53/2018-CT [N10DBW]
Notification of the Central Government, 53/2018-Central Tax9 October 2018Notification 54/2018-CT [N10DCJ]
Notification of the Central Government, 54/2018-Central Tax30 October 2018Notification 60/2018-CT [N10DK9]
Notification of the Central Government, 60/2018-Central Tax31 December 2018Notification 74/2018-CT [N10ESH]
Notification of the Central Government, 74/2018-Central Tax29 January 2019Notification 3/2019-CT [N10F8J]
Notification of the Central Government, 3/2019-Central Tax29 March 2019Notification 16/2019-CT [N10FXX]
Notification of the Central Government, 16/2019-Central Tax23 April 2019Notification 20/2019-CT [N10GPR]
Notification of the Central Government, 20/2019-Central Tax23 April 2019Notification 22/2019-CT [N10GR4]
Notification of the Central Government, 22/2019-Central Tax21 June 2019Notification 25/2019-CT [N10H0N]
Notification of the Central Government, 25/2019-Central Tax28 June 2019Notification 31/2019-CT [N10H6S]
Notification of the Central Government, 31/2019-Central Tax18 July 2019Notification 33/2019-CT [N10HDF]
Notification of the Central Government, 33/2019-Central Tax20 August 2019Notification 36/2019-CT [N10HR0]
Notification of the Central Government, 36/2019-Central Tax24 September 2019Notification 42/2019-CT [N10J1V]
Notification of the Central Government, 42/2019-Central Tax9 October 2019Notification 49/2019-CT [N10KE1]
Notification of the Central Government, 49/2019-Central Tax14 November 2019Notification 56/2019-CT [N10KNJ]
Notification of the Central Government, 56/2019-Central Tax13 December 2019Notification 68/2019-CT [N10M49]
Notification of the Central Government, 68/2019-Central Tax26 December 2019Notification 75/2019-CT [N10MBQ]
Notification of the Central Government, 75/2019-Central Tax1 January 2020Notification 2/2020-CT [N10MTG]
Notification of the Central Government, 2/2020-Central Tax2 March 2020Notification 8/2020-CT [N10N4D]
Notification of the Central Government, 8/2020-Central Tax23 March 2020Notification 16/2020-CT [N10NCX]
Notification of the Central Government, 16/2020-Central Tax3 April 2020Notification 30/2020-CT [N10P1B]
Notification of the Central Government, 30/2020-Central Tax28 April 2020Notification 37/2020-CT [N10PAX]
Notification of the Central Government, 37/2020-Central Tax5 May 2020Notification 38/2020-CT [N10PBZ]
Notification of the Central Government, 38/2020-Central Tax8 June 2020Notification 44/2020-CT [N10PHE]
Notification of the Central Government, 44/2020-Central Tax19 June 2020Notification 48/2020-CT [N10PN6]
Notification of the Central Government, 48/2020-Central Tax24 June 2020Notification 50/2020-CT [N10PTR]
Notification of the Central Government, 50/2020-Central Tax1 July 2020Notification 58/2020-CT [N10Q45]
Notification of the Central Government, 58/2020-Central Tax30 July 2020Notification 60/2020-CT [N10Q61]
Notification of the Central Government, 60/2020-Central Tax20 August 2020Notification 62/2020-CT [N10Q8X]
Notification of the Central Government, 62/2020-Central Tax30 September 2020Notification 72/2020-CT [N10QM0]
Notification of the Central Government, 72/2020-Central Tax15 October 2020Notification 79/2020-CT [N10QXJ]
Notification of the Central Government, 79/2020-Central Tax10 November 2020Notification 82/2020-CT [N10R3J]
Notification of the Central Government, 82/2020-Central Tax22 December 2020Notification 94/2020-CT [N10RHK]
Notification of the Central Government, 94/2020-Central Tax1 January 2021Notification 1/2021-CT [N10RMS]
Notification of the Central Government, 1/2021-Central Tax27 April 2021Notification 7/2021-CT [N10RT5]
Notification of the Central Government, 7/2021-Central Tax1 May 2021Notification 13/2021-CT [N10S0G]
Notification of the Central Government, 13/2021-Central Tax18 May 2021Notification 15/2021-CT [N10S4R]
Notification of the Central Government, 15/2021-Central Tax1 June 2021Notification 27/2021-CT [N10SJH]
Notification of the Central Government, 27/2021-Central Tax30 July 2021Notification 30/2021-CT [N10T7J]
Notification of the Central Government, 30/2021-Central Tax29 August 2021Notification 32/2021-CT [N10T9E]
Notification of the Central Government, 32/2021-Central Tax24 September 2021Notification 35/2021-CT [N10TC4]
Notification of the Central Government, 35/2021-Central Tax1 December 2021Notification 37/2021-CT [N10VKV]
Notification of the Central Government, 37/2021-Central Tax29 December 2021Notification 40/2021-CT [N10W04]
Notification of the Central Government, 40/2021-Central Tax5 July 2022Notification 14/2022-CT [N10WWS]
Notification of the Central Government, 14/2022-Central Tax28 September 2022Notification 19/2022-CT [N10XZV]
Notification of the Central Government, 19/2022-Central Tax15 November 2022Notification 22/2022-CT [N10Y3A]
Notification of the Central Government, 22/2022-Central Tax23 November 2022Notification 24/2022-CT [N10Y56]
Notification of the Central Government, 24/2022-Central Tax26 December 2022Notification 26/2022-CT [N10Y72]
Notification of the Central Government, 26/2022-Central Tax31 March 2023Notification 4/2023-CT [N10Z76]
Notification of the Central Government, 4/2023-Central Tax4 August 2023Notification 38/2023-CT [N110XC]
Notification of the Central Government, 38/2023-Central Tax6 September 2023Notification 45/2023-CT [N1114Z]
Notification of the Central Government, 45/2023-Central Tax29 September 2023Notification 51/2023-CT [N111GJ]
Notification of the Central Government, 51/2023-Central Tax26 October 2023Notification 52/2023-CT [N112D1]
Notification of the Central Government, 52/2023-Central Tax5 January 2024Notification 2/2024-CT [N112PJ]
Notification of the Central Government, 2/2024-Central Tax10 July 2024Notification 12/2024-CT [N1136K]
Notification of the Central Government, 12/2024-Central Tax8 October 2024Notification 20/2024-CT [N113NG]
Notification of the Central Government, 20/2024-Central Tax23 January 2025Notification 7/2025-CT [N115J6]
Notification of the Central Government, 7/2025-Central Tax11 February 2025Notification 9/2025-CT [N115N8]
Notification of the Central Government, 9/2025-Central Tax27 March 2025Notification 11/2025-CT [N115QC]
Notification of the Central Government, 11/2025-Central Tax17 September 2025Notification 13/2025-CT [N1163D]
Notification of the Central Government, 13/2025-Central Tax31 October 2025Notification 18/2025-CT [N116YJ]
Notification of the Central Government, 18/2025-Central Tax31 December 2025Notification 20/2025-CT [N11755]
Notification of the Central Government, 20/2025-Central Tax

Text

Open at its own address /S10-BJA

Section 164, Central Goods and Services Tax Act, 2017 [S10-BJA]

As at 8 September 2026. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 22 June 2017. No other text held.

Cite: Section 164, Central Goods and Services Tax Act, 2017 [S10-BJA]. Machine: S10-BJA.

164. Power of Government to make rules.—

(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.

(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.

(3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.

(4) Any rules made under sub-section (1) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.

Made under this section, or naming it (91)

Central Goods and Services Tax Rules, 2017 [R10-015], 19 June 2017, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules."

Notification No. 01/2021-Central Tax [N10-RMS], 1 January 2021, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 02/2020-Central Tax [N10-MTG], 1 January 2020, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 02/2024-CENTRAL TAX [N11-2PJ], 5 January 2024, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 3/2017-Central Tax [N10-06Q], 19 June 2017, in force. Recital: "G.S.R. (_)E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 3/2018-Central Tax [N10-8Z5], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 03/2019-Central Tax [N10-F8J], 29 January 2019, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 04/2023-Central Tax [N10-Z76], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 7/2017-Central Tax [N10-0C3], 27 June 2017, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 07/2021-Central Tax [N10-RT5], 27 April 2021, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"

Notification No. 07/2025-Central Tax [N11-5J6], 23 January 2025, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 08/2020-Central Tax [N10-N4D], 2 March 2020, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 09/2025-Central Tax [N11-5N8], 11 February 2025, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024 (hereinafter referred to as rules), issued vide notification No. 12/2024-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 376(E), dated the 10th July, 2024, the Central Government"

Notification No. 10/2017-Central Tax [N10-0KR], 28 June 2017, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 11/2018-Central Tax [N10-A6T], 2 February 2018, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 11/2025-Central Tax [N11-5QC], 27 March 2025, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 12/2018-Central Tax [N10-A7R], 7 March 2018, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 12/2024-Central Tax [N11-36K], 10 July 2024, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 13/2021-Central Tax [N10-S0G], 1 May 2021, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"

Notification No. 13/2025-Central Tax [N11-63D], 17 September 2025, in force. Recital: "G.S.R... (E.) In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 14/2018-Central Tax [N10-ACE], 23 March 2018, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 14/2022-Central Tax [N10-WWS], 5 July 2022, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 15/2017-Central Tax [N10-33H], 1 July 2017, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 15/2018-Central Tax [N10-ADC], 23 March 2018, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"

Notification No. 15/2021-Central Tax [N10-S4R], 18 May 2021, in force. Recital: "In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

66 more.

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