Section or rule

In GST, 'Sections' are the fundamental legal provisions established by Parliament, forming the core of the law. 'Rules', on the other hand, are the procedural instructions created by the Government to implement these sections. Think of sections as the 'what' and rules as the 'how'. Rules must operate within the framework of sections and cannot contradict them. You can usually link rules to sections by looking for explicit mentions of section numbers within the rules or by matching the chapter headings.