Chapter IX - Miscellaneous
Section 23
Section 23: Power to make regulations
Section 23 gives the Board (CBIC) power to make regulations by notification to carry out the IGST Act. Regulations must be consistent with both the Act and the rules made under it.
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Need advice on Section 23?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
Introduction
Regulations sit below rules in the hierarchy. Section 24 requires them, like rules and notifications, to be laid before Parliament.
Key takeaways
Board-made
Regulations are made by the Board, not by the Government, and are issued by notification.
Consistent with Act and rules
A regulation must be consistent with the IGST Act and the rules made under it.
Parliamentary oversight
Section 24 requires every regulation to be laid before each House of Parliament.
Hierarchy of instruments
When interpreting an IGST obligation, read the Act first, then the rules made by the Government under Section 22, then any regulations made by the Board under Section 23. A regulation cannot cut down or enlarge a right given by the Act or the rules.
Practical checklist
Do
- Check that a regulation relied on was issued by notification and is consistent with the Act and rules.
Frequently asked questions
How do regulations differ from rules?
Rules are made by the Government on the GST Council's recommendations under Section 22. Regulations are made by the Board under Section 23 and must be consistent with the Act and the rules.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026