Section – 23 : Power to make regulations

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

Section – 2 : Definitions

2. In this Act, unless the context otherwise requires,— (1) "Central Goods and Services Tax Act" means the Central Goods and Services Tax...

Section – 13 : Place of supply of services where location of supplier or...

13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of...

Section – 24 : Laying of rules, regulations and notifications

24. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall...
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