Section 167 of GST Act: Delegation of powers

Amended and updated notes on section 167 of CGST Act, 2017. Detail discussion on provisions and rules related to delegation of powers.

Amended and updated notes on section 167 of CGST Act, 2017. Detail discussion on provisions and rules related to delegation of powers.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 167 of CGST 2017 provides for delegation of powers.

Recently, we have discussed in detail section 166 (Laying of rules, regulations and notifications) of CGST Act 2017. Today, we learn the provisions of section 167 of Central GST Act 2017.

Section 167 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 167 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.167
Section NameDelegation of powers
Updated 2024 EditionGST Law Book PDF

Section 167 of Central GST – Delegation of powers1

Section 167 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.

  1. Section 167 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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