(1) The Central Goods and Services Tax Rules, 2017 shall, mutatis mutandis, apply, subject to the following modifications, namely: -

    (a) in rule 1, -

        (i) for the words and figures "Central Goods and Services Tax Rules, 2017", the words and       figures, "Goods and Services  Tax Compensation Cess Rules, 2017" shall be substituted;

    (b) rules 3 to 7shall be omitted;

    (c) rules 117 to 120 shall be omitted.