Integrated Goods and Services Tax Rules, 2017

Integrated goods and services tax rules, 2017

[Notification No. 4/2017-Integrated Tax, dated 28.6.2017]

In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely :