Section 166 of CGST Act - Laying of Rules, Regulations and Notifications
Section 166 provides Parliamentary oversight over subordinate legislation made under the Central Goods and Services Tax Act, 2017. It requires rules, regulations and Government notifications made or issued under the Act to be placed before both Houses of Parliament.
Updated: 15 September 2026
Text and scope of Section 166
Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under the CGST Act must be laid, as soon as may be after it is made or issued, before each House of Parliament while Parliament is in session. The total laying period is thirty days, which may fall in one session or in two or more successive sessions.
If both Houses, within the period specified by Section 166, agree to modify the rule, regulation or notification, it thereafter operates in the modified form. If both Houses agree that it should not have been made or issued, it thereafter ceases to have effect. Any modification or annulment does not prejudice the validity of anything already done under it.
Note: The paragraph above is a faithful plain-language presentation of Section 166. For authoritative statutory wording, refer to the official India Code text linked below.
What Section 166 means
Section 166 is a legislative-control provision. The CGST Act delegates important rule-making and regulation-making functions to the Central Government and the Central Board of Indirect Taxes and Customs. Section 166 subjects specified subordinate legislation to scrutiny by Parliament after it is made or issued.
- Rules: Rules made by the Central Government under the CGST Act are covered.
- Regulations: Regulations made by the Board under the Act are covered. Section 165 separately empowers the Board to make regulations consistent with the Act and the rules.
- Notifications: Notifications issued by the Government under the CGST Act are also covered.
- Thirty-day period: The instrument must remain laid before Parliament for an aggregate period of thirty days, whether in one session or across successive sessions.
- Power of both Houses: Both Houses may agree to modify the instrument or agree that it should not continue.
- Past actions protected: Modification or annulment operates without invalidating things validly done earlier under the instrument.
Relationship with Sections 164 and 165
Section 164 contains the Central Government's general power to make rules for carrying out the provisions of the CGST Act. Section 165 empowers the Board to make regulations, by notification, consistent with the Act and the rules. Section 166 then provides the Parliamentary laying mechanism for rules, regulations and Government notifications made or issued under the Act.
Why the laying requirement matters
The provision preserves legislative supervision over delegated legislation. Although detailed GST administration is implemented through rules, regulations and notifications, Parliament retains the statutory opportunity to examine those instruments and, where both Houses agree, to modify or annul them prospectively while protecting actions already taken.
Official sources
For the current consolidated legislation, amendments and official GST material, use the India Code portal and the CBIC GST Acts portal. GST rules are available through the CBIC GST Rules portal.
Related CGST Act provisions
Continue with Section 167 - Delegation of Powers and Section 168 - Power to Issue Instructions or Directions.