Rule 94, Central Goods and Services Tax Rules, 2017 [S10-GGD]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 October 2023.
Defined terms in this text (3)
document: 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): "document" shall include any matter written, expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means which is intended to be used, or which may be used, for the purpose of recording that matter
rule: 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): (51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
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.
Made under this rule, or naming it (0)
none
Cited by (2)
Rule 96C, Central Goods and Services Tax Rules, 2017 [S10-GQ3], 19 June 2017, Band A. "rule 94".
Rule 97, Central Goods and Services Tax Rules, 2017 [S10-GRX], 19 June 2017, Band A. "section 12C".
Not held (0)
none
Duties published under this rule (0)
none