THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 166:
Laying of rules, regulations and notifications.
Every rule made by the Government, every regulation made by the
Board and every notification issued by the Government under this Act, shall be laid,
as soon as may be after it is made or issued, before each House of Parliament,
while it is in session, for a total period of thirty days which may be
comprised in one session or in two or more successive sessions, and if, before
the expiry of the session immediately following the session or the successive
sessions aforesaid, both Houses agree in making any modification in the rule or
regulation or in the notification, as the case may be, or both Houses agree
that the rule or regulation or the notification should not be made, the rule or
regulation or notification, as the case may be, shall thereafter have effect
only in such modified form or be of no effect, as the case may be; so, however,
that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule or regulation or
notification, as the case may be.