Section 25: Removal of difficulties

Q: What does Section 25 of The Integrated Goods and Services Tax Act, 2017 (IGST) deal with?

Section 25 IGST pertains to "Removal of difficulties". It is part of the The Integrated Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 25 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs removal of difficulties. As verified on 19 May 2026.

Q: Is Section 25 IGST still in force?

Yes, Section 25 of the The Integrated Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 25 IGST?

धारा 25 IGST is the Devanagari Hindi reference for Section 25 of the The Integrated Goods and Services Tax Act, 2017. Section 25 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs removal of difficulties. As verified on 19 May 2026.

Q: What is Dhara 25 IGST?

Dhara 25 IGST is the Roman Hindi reference for Section 25 of the The Integrated Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 25 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs removal of difficulties. As verified on 19 May 2026.

Q: How to cite Section 25 of The Integrated Goods and Services Tax Act, 2017?

Cite as: "Section 25, The Integrated Goods and Services Tax Act, 2017 (IGST)" in legal briefs. For academic writing, use the BlueBook format: The Integrated Goods and Services Tax Act, 2017, § 25 (India).

Law on Tips Editorial Board

(1)

If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:

Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act.

(2)

Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.

Notification

No. 2/2017-Central Tax, dated 19th June, 2017

G.S.R. 609(E). - In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby appoints-

(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,

(b) Chief Commissioners of Central Tax and Directors General of Central Tax,

(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,

(d) Commissioners of Central Tax and Additional Directors General of Central Tax,

(e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,

(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,

(g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,

(h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,

(i) Commissioners of Central Tax (Audit),

(j) Commissioners of Central Tax (Appeals),

(k) Additional Commissioners of Central Tax (Appeals),