(1)
The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely:-
- in rule 1,-
- rules 3 to 7 shall be omitted;
- rules 117 to 120 shall be omitted.
Chapter I — Full Text
Section 2
Adaptation of Central Goods and Services Tax Rules, 2017
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