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Chapter IX: ## MISCELLANEOUS CHAPTER IX MISCELLANEOUS 20. Application of provisions of Central Goods and Services Tax Act. 21. Import of services made on or after the appointed day. 22. Power to make rules. 23. Power to make regulations. 24. Laying of rules, regulations and notifications. 25. Removal of difficulties. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ACT NO. 13 OF 2017 [12 th April , 2017.] An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—