CHAPTER I-PRELIMINARY

Rule 1

Short title and Commencement

Rule 1. Short title ¹[****] and commencement. –

(1) These rules may be called the Central Goods and Services Tax Rules, 2017.

(2) They shall come into force with effect from 22nd June, 2017.

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1. Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017-C.T., dated 27.06.2017. ↩︎