THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 165:
Power to make regulations.
The Board
2(16)
“Board” means the 'Central Board of Indirect Taxes and Customs' constituted under the Central Boards of Revenue Act, 1963;
may, by notification, make
regulations consistent with this Act and the rules made thereunder to carry out
the provisions of this Act.