Confidentiality of information
Rule 130 of the CGST Rules
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Amendment history
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Information given in confidence during an anti-profiteering investigation is protected the way section 11 of the Right to Information Act protects third-party information, and a non-confidential summary is what the other side sees.
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The exact words of the law
744 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2018-06-12 · Substituted
29/2018-CTdated06
Substituted for the word "Safeguards" vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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