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The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
165.1 Introduction
While topics for rule making are listed under Section 164 leaving the domain to the appropriate Government, topics for making regulation listed under Section 165 are reserved for the Board. These are mutually exclusive domains. 165.2 Analysis
The Board is empowered to notify regulations consistent with the objects of the Act. No recommendation of the GST Council is called for in this case.
Specific topics to issue regulations are also provided for though not listed for the time being. 165.3 Comparative review
Section 156 and 157 of Customs Act where topics are allocated to Central Government and Central Board of Excise and Customs.
Section 37 of the CE Act
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