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Section 171 Anti-profiteering measure (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to...

Section 170 Rounding off of tax, etc. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under...

Section 169 Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any...

1[Section 168A Power of Government to extend time limit in special circumstances (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification,...

Section 168 Power to issue instructions or directions (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation...

Section 167 Delegation of powers The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any...

Section 166 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,...

Section 165 Power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act....

Section 164 Power of Government to make rules (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act....

Section 163 Levy of fee Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there...