Power to make rules, Section 22 of IGST Act, 2017


Section 22 of IGST Act, 2017, Power to make rules



The below post explains about Power to make rules under section 22 of IGST Act,2017.


Section 22 of IGST Act, 2017 explains Power to make rules as below: (The amendments if any will also be updated here soon).


The extract of Section 22 of IGST Act,2017 quoted below:


22 Power to make rules.


22. (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

Power to make rules, Section 22 of IGST Act, 2017Government 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


(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) may provide that a contravention thereof

shall be liable to a penalty not exceeding ten thousand rupees.

The above information clarifies about Power to make rules under section 22 of IGST Act,2017.  



If you have any comments about Section 22 of IGST Act, 2017 explaining Power to make rules, share below your thoughts:


 Click here to know GST rate of your goods or service


GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn GST in regional language

Export benefit schemes in India

How to import goods to India?

Export procedures and documentation


GST rate for sale of Live Animals in India 

GST rate for sale of Meat in India 

GST for Fish in India 

GST rate for Milk, Cheese, Egg, Honey etc. 

GST slab rate for sale of animal origin products 

GST for sale of Live plants and trees, nurseries 

GST rate for sale of Fresh Vegetables in India 


GST payable for sale of Tin and Tin products 

GST for Base metals, articles of base metals, cermet’s 

GST for sale of Spoons, Forks, tools and base metal parts 

GST rate payable for sale of Base metal mountings, filing cabinets, of base metal falls 

GST for Machinery and Machinery parts in India 

GST rate for Electrical machinery, Television 

GST applicable for Railway fixtures and fittings, rolling stock parts 

GST Tax payment, error in Total amount, How to solve?



GST Tax payment error in major head, how to solve?

GST Tax payment error in GSTIN

Challan Correction Mechanism under GST Tax payments

Recording by Tax Authorities on GST payments

GST Tax payments, communication between RBI,GST and Accounting authorities

GST tax paid but no SMS confirmation or credit in ledger

GST amount received in a tax head different from the one specified in the challan

Error in GST receipts under transaction reported to RBI

GST Tax receipts transaction reported by Bank to RBI but not to GSTN

Error in transaction between GST, authorized banks and RBI under GST tax collection


How to prepare Purchase order

Transferability of Bill of Lading

Transhipment - A redefinition                                                    

Travelers to India under import duty exemption, Frequently Asked Questions Part 2 

Triangular export

Triangular shipment

 Types of Insurance Documents.

Dimension of Cargo Containers

 How to protect parties each other in triangular exports

How to re-construct EP copy of shipping bill

How to send export samples to foreign buyer? Tips to send samples to foreign buyer

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers