In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act. 2017 (Tripura Act No. 9 of2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2018.

(2) Save as provided in these rules they shall be deemed to have come into force.

2. In the Tripura State Goods and Services Tax Rules, 2017,-

(i) with effect from 12th June, 2018, in rule 125, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(ii) with effect from 12th June, 2018, in rule 129, for the words "Directorate General of Safeguards , wherever they occur, the words ''Directorate General of Anti-profiteering" shall be substituted;

(iii) with effect from 12th June, 2018, in rule 130, in sub-rule (2), for the words "Directorate General of Safeguards", at both places where they Occur, the words "Directorate General of Anti-profiteering" shall be substituted;

(iv) with effect from 12th June, 2018, in rule 131, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(v) with effect from 12th June, 2018, in rule 132, in sub-rule (1), for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(vi) with effect from 12th June, 2018, in rule 133, for the words "Directorate General of Safeguards", wherever they occur, the words "Directorate General of Anti-profiteering" shall be substituted.

(vii) with effect from 13th June, 2018, in rule 133, in sub-rule (3), in clause (c), for the words "Tripura Goods and Services Tax Act, 2017", the words "Central Goods and Services Tax Act, 2017" shall be substituted.

By Order of the Governor,

(M. Nagaraju)

Principal Secretary

Government of Tripura

Finance Department

Note:- The principal rules were published in the Tripura Gazette, Extraordinary Issue, vide notification No.F. 1-11(91)-TAX/GST/2017 dated 22nd June, 2017. published vide number 206, dated 22nd June, 2017 and last amended vide notification No.F.1-1 l(91)-TAX/GST/2018(Part). dated the 20th June, 2018, published vide number 226, dated the 20lh June, 2018.