THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 (Received the assent of the Governor on the 27th day of June, 2017) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Karnataka and the matters connected therewith or incidental thereto. ..

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CHAPTER IX MISCELLANEOUS Section 26 – Removal of Difficulties (UTGST ACT) (1) If any difficulty arises in giving effect to any provision of this Act, the Central 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 ..

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CHAPTER IX MISCELLANEOUS Section 25 – Power to Issue Instructions or Directions (UTGST ACT) The Commissioner may, if  he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, ..

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CHAPTER IX MISCELLANEOUS Section 22 – Power to Make Rules (UTGST ACT) (1) The Central 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 Central Government may make rules for all ..

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