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Power of Government to make rules.

Section 164 - Delhi SGST - MISCELLANEOUS - GST - States - Section 164 - 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions .....

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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 .....

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