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 153, verbatim (show)
Rule 153. Attachment of interest in partnership. -
(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require.
(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same.
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.
Partner interest charging order 153(1)
Questions to answer on the file5 questions
Receiver appointment scope 153(1)
Questions to answer on the file4 questions
Accounts enquiries and sale directions 153(1)
Questions to answer on the file3 questions
Other order required by circumstances 153(1)
Questions to answer on the file2 questions
Other partners redemption liberty 153(2)
Questions to answer on the file2 questions
Other partners purchase liberty 153(2)
Questions to answer on the file2 questions
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)
| Number | Date | Subject |
|---|---|---|
| Circular No. 3/03/2017-GST | 5 July 2017 | Proper 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 153 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What other order is required by the circumstances of a partnership-interest attachment under Rule 153(1)?
See also
- Rule 152 of the CGST Rules, 2017: attachment of property in custody of courts or Public Officer
- Rule 154 of the CGST Rules, 2017: disposal of proceeds of sale of goods or conveyance and movable or immovable property
References
- Central Board of Indirect Taxes and Customs. "Rule 153. Attachment of interest in partnership". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 153 on the CBIC tax information portal