Section 164: Power of Government to make rules

Q: What does Section 164 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 164 GST pertains to "Power of Government to make rules". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 164 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs power of Government to make rules. As verified on 19 May 2026.

Q: Is Section 164 GST still in force?

Yes, Section 164 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 164 GST?

धारा 164 GST is the Devanagari Hindi reference for Section 164 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 164 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs power of Government to make rules. As verified on 19 May 2026.

Q: What is Dhara 164 GST?

Dhara 164 GST is the Roman Hindi reference for Section 164 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 164 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs power of Government to make rules. As verified on 19 May 2026.

Q: How to cite Section 164 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 164, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, § 164 (India).

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(1)

The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.

(2)

Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.

(3)

The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.

(4)

Any rules made under sub-section (1) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.