banner_ad

Section or rule

Others 282 views 5 replies
I need clarification on what is section or rule in GST. how they relate to each other in easy language? how to read both?
Replies (5)
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.
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.
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.
Thank you, sir, and one more thing that how to know which rule comes under which section?

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)


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details