Central · Act 14 of 2017

Section 23 — General power to make regulations.

The Union Territory Goods and Services Tax Act, 2017

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

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India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-12-02. Check the linked official text and subsequent notifications when applying a provision.

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Section 23 — General power to make regulations. | The Union Territory Goods and Services Tax Act, 2017 | NYAYA SIGNALNYAYA SIGNAL · Free access · Official source references

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