Rule 130 of 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 Safeguards Director General of Anti-profiteering 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 Safeguards Director General of Anti-profiteering a statement of reasons as to why summarisation is not possible.

Amendments History:

1. In CGST Rule 130, the text ‘Director General of Safeguards’ substituted with the text ‘Director General of Anti-profiteering’ at two places vide Central Tax Notification 29/2018 dt. 06/07/2018, w.e.f. 12/06/2018.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.