Both rules and notifications are issued under Act.
If there is conflict between rules and notifications, which one will prevail over what?
Basically under any tax law, be it act, rules, notification, circulars or orders should be in conformity with the constitution of India, if not will be treated as illegal or void.
Powers in the sections of the act allow the government to make necessary changes to the Act/Rules by issuing of Notifications from time to time by publishing in the Gazette of India. Further the notifications if in conformity with the constitution will prevail if not can be challenged in court of law.
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