Rule 149 - Prohibition against sale on holidays

149. Prohibition against sale on holidays.[1]

No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

 


[1] This rule was inserted by CGST(3rd A)R, 2017 vide Notification No. 15/2017-Central Tax dt. 01-07-2017 wef 01-07-2017.

GST Gyaan | https://gstgyaan.in | Rajesh Ritolia - 9350171263

Top