Rule 130 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Confidentiality of Information (Anti-Profiteering)
Provisions under Rule 130 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Confidentiality of Information (Anti-Profiteering)”, are as under:
CGST Rule 130: Confidentiality of Information (Chapter-XV: Anti-Profiteering)
(1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of [Anti-profiteering]$1 may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of [Anti-profiteering]$1 a statement of reasons as to why summarisation is not possible.
$1. The words “Director General of Safeguards” substituted with the words “Director General of Anti-profiteering” vide Notification No. 29/2018 Central Tax dt. 6 July 2018 w.e.f. 12 June 2018.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).