Book a demo
IndiaAuditLens Law Library

Rule 150 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XVIII, Demands and Recovery

At a glance

Bars, duties and time limits

  • 150The police officer in charge must depute a sufficient number of police officers to provide that assistance.

Procedure, powers and definitions

  • 150The proper officer may seek necessary assistance from the officer in charge of the jurisdictional police station.
  • 150The law does not settle what assistance is necessary or how many police officers are sufficient in the particular circumstances.

Rule 150 enables the proper officer to seek police assistance necessary for carrying out official duties. The request goes to the officer in charge of the police station having jurisdiction. That officer must depute enough police officers to provide the assistance. The rule leaves the necessary assistance and sufficient staffing dependent on the circumstances without specifying a fixed measure.[1]

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 150, verbatim (show)

Rule 150. Assistance by police. -

The proper officer may seek such assistance from the officer- in charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.

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.

Necessary jurisdictional police assistance 150

Questions to answer on the file4 questions
Ticks stay in this browser only.

Sufficient police deployment 150

Questions to answer on the file3 questions
Ticks stay in this browser only.

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.

Circulars (1)

NumberDateSubject
Circular No. 3/03/2017-GST5 July 2017Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

Unsettled questions

The words of Rule 150 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What assistance is necessary for the proper officer duties under Rule 150?
  2. What number of police officers is sufficient for the identified assistance under Rule 150?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 150. Assistance by police". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links