Laying of rules, regulations and notifications
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 166 of the Central Goods and Services Tax Act, 2017 deals with laying of rules, regulations and notifications. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be c The Act was enacted on 12 Apr 2017.
Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be.
Section 166, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Astec Lifesciences Limited v. Union of India (Hikal batch common judgment)
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 11.09.2025 (order-5.pdf): DB held s.166 laying of rules before Parliament is directory; any s.166 savings only covers acts between publication and modification/annulment and does not independently save pending proceedings after omission of Rules 89(4B)/96(10).
On this section: s.166 parliamentary laying is directory and its limited savings do not cure omission-without-savings of CGST Rules.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 166
What have the courts held on Section 166 of the Central Goods and Services Tax Act?
Astec Lifesciences Limited v. Union of India (Hikal batch common judgment) (11 Sep 2025) is the leading judgment on this section among those set out below: s.166 parliamentary laying is directory and its limited savings do not cure omission-without-savings of CGST Rules.
How do I find court cases under Section 166 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 166, section 166 CGST Act, section 166 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Astec Lifesciences Limited v. Union of India (Hikal batch common judgment) (11 Sep 2025).
When was Section 166 of the Central Goods and Services Tax Act enacted?
Section 166 of the Central Goods and Services Tax Act, cited as CGST Act 166, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.