{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"148","heading":"Prohibition against bidding or purchase by officer","text":"No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.","html":"<p>No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.</p>","words":39,"text_source":"published"},"rule":{"number":"148","heading":"Prohibition against bidding or purchase by officer","text":"No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.","html":"<p>No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.</p>","words":39,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/148/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}