Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 130, verbatim (show)
Rule 130. Confidentiality of information. -
(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 1[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 1[Director General of Anti-profiteering] a statement of reasons as to why summarisation is Not possible.
1. Substituted for the word "Safeguards" vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Confidential disclosure safeguard application 130(1)
Questions to answer on the file3 questions
Non-confidential summary request 130(2)
Questions to answer on the file4 questions
Reasons instead of unavailable summary 130(2)
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted for the word "Safeguards" vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 129 | Rule 129 overridden by this provision | 130(1) "Notwithstanding anything contained in sub-rules (3) and (5) of rule 129" |
| Rule 133 | Rule 133 overridden by this provision | 130(1) "Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 29/2018-Central Tax | 6 July 2018 | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 |
Unsettled questions
The words of Rule 130 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which adaptations of RTIAct2005 section 11 apply to confidential anti-profiteering disclosures, including the express overrides of Rules 129(3),129(5),133(2)?
See also
- Rule 129 of the CGST Rules, 2017: initiation and conduct of proceedings
- Rule 133 of the CGST Rules, 2017: order of the Authority
References
- Central Board of Indirect Taxes and Customs. "Rule 130. Confidentiality of information". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 29/2018-Central Tax, dated 6 July 2018: Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 130 on the CBIC tax information portal