In exercise of the powers conferred by sub-section (1) of Section 13 of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby makes the following rules further to amend the Central Sales Tax (Registration and Turnover) Rules, 1957, namely:-

1. (1) These rules may be called the Central Sales Tax (Registration and Turnover) Amendment Rules, 2010.

(2) They shall come into force on the date of their publication in the official Gazette..

2. In the Central Sales Tax (Registration and Turnover) Rules, 1957, in rule 13, after the words "goods for sale, or"; the words in the telecommunication network or" shall be inserted.