{"act":{"id":"igst-rules-2017","short_title":"The Integrated Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 22 of the Integrated Goods and Services Tax Act, 2017.","act_number":"G.S.R. 649(E)","act_year":2017,"enact_date":"2017-06-28","enforcement_date":"2017-06-28","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":9,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/igst-rules-2017/"},"unit":"rule","section":{"number":"2","heading":"Application of Central Goods and Services Tax Rules","text":"The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to Central tax.","html":"<p>The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section <a href=\"/integrated-goods-services-tax-act-2017-chandigarh/section/20/\">20</a> of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to Central tax.</p>","words":46,"text_source":"published"},"rule":{"number":"2","heading":"Application of Central Goods and Services Tax Rules","text":"The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to Central tax.","html":"<p>The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section <a href=\"/integrated-goods-services-tax-act-2017-chandigarh/section/20/\">20</a> of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to Central tax.</p>","words":46,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/igst-rules-2017/rule/2/","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."}