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Section or rule


Rahul Khanna   08 March 2021

Rahul Khanna

 34 points

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I need clarification on what is section or rule in GST. how they relate to each other in easy language? how to read both?
Divyam Agarwal

Divyam Agarwal (Practicing Chartered Accountant)     08 March 2021

Divyam Agarwal
Practicing Chartered Accountant 
 35 likes  508 points

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Section is something that is written in the law and generally doesn't go under change usually.
Rules are the thing in which the whole procedure or methodology of the implementation is written.
It may underchange depending upon the condition.
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Pankaj Rawat

Pankaj Rawat (GST Practitioner)     08 March 2021

Pankaj Rawat
GST Practitioner 
 3681 likes  49958 points

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In addition to above Rule is procedure how to do. means Section prescribes what to do & rule lays procedure how to do.
Rule cannot be frame without Section & cannot override Section.

In short Section is Father & Rule is son.
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CA Altamush Zafar

CA Altamush Zafar (GST Consultant)     08 March 2021

CA Altamush Zafar
GST Consultant 
 340 likes  5816 points

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Sections are part of Act which is passed by the parliament (legislature). Rules are made within the framework of sections by the Government (executive).
Sections are the basic legal framework while rules are instructions on how to implement and follow those framework.
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Rahul Khanna

Rahul Khanna   08 March 2021

Rahul Khanna

 34 points

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Thank you, sir, and one more thing that how to know which rule comes under which section?
CA Altamush Zafar

CA Altamush Zafar (GST Consultant)     08 March 2021

CA Altamush Zafar
GST Consultant 
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A lot many times section is mentioned in the rules. Other times you can link the chapters of the rules with chapters of section (headings)

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