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  2. Model GST Law
  3. CHAPTER– XXIII MISCELLANEOUS PROVISIONS

132A. General power to make Regulations

Follow

(1) The Board or the Commissioner SGST may make regulations consistent with this Act and rules, generally to carry out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing powers, such regulations may provide for all or any of the following matters namely-

(a) .....

(b) ........

(c) .........

 

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