Goods and Services Tax Compensation Cess Rules, 2017

Rule 2. Adaptation of Central Goods and Services Tax Rules, 2017.-

(1) The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely:-

(a) in rule 1,-

(i) for the words and figures "Central Goods and Services Tax Rules, 2017", the words and figures, "Goods and Services Tax Compensation Cess Rules, 2017" shall be substituted;

(b) rules 3 to 7shall be omitted;

(c) rules 117 to 120 shall be omitted.