Skip to main content

The Union Territory Goods and Services Tax Act, 2017

Section 23. General power to make regulations.

The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

Cases citing this section

No order or office report we hold cites this section yet.

Source: Order and office-report PDFs whose text cites the section, read by rule (document_citations); each case through its orders and office reports that carry the PDF