Section 2(1) in The Goods and Services Tax Compensation Cess Rules, 2017
(1)The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely:-(a)in rule 1,-(i)for the words and figures 'Central Goods and Services Tax Rules, 2017", the words and figures, "Goods and Services Tax Compensation Cess Rules, 2017' shall be substituted;(b)rules 3 to 7 shall be omitted;(c)rules 117 to 120 shall be omitted.
