Section 170: Rounding off of tax etc

Q: What does Section 170 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 170 SGST pertains to "Rounding off of tax etc". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 170 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs rounding off of tax etc. As verified on 19 May 2026.

Q: Is Section 170 SGST still in force?

Yes, Section 170 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 170 SGST?

धारा 170 SGST is the Devanagari Hindi reference for Section 170 of the The State Goods and Services Tax Act, 2017 (Model). Section 170 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs rounding off of tax etc. As verified on 19 May 2026.

Q: What is Dhara 170 SGST?

Dhara 170 SGST is the Roman Hindi reference for Section 170 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 170 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs rounding off of tax etc. As verified on 19 May 2026.

Q: How to cite Section 170 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 170, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 170 (India).

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Thursday, 21 May 2026

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Section 170 SGST (The State Goods and Services Tax Act, 2017 (Model)): Rounding off of tax etc | Law on Tips | Law on Tips

Table of Contents

The State Goods and Services Tax Act, 2017 (Model)

Chapter XXIMIS — cellaneous

Section 170

Rounding off of tax etc

- The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.