Section 99 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 99 is the rule-making section of the Code. It lets the appropriate Government make rules to give effect to the Code after previous publication, lists the matters the rules may cover, makes some rules compulsory for the Central Government, and requires the rules to be laid before the legislature. The Industrial Relations (Central) Rules, 2026 (G.S.R. 342(E), 8 May 2026) recite that they are made in exercise of the powers conferred by section 99.
The appropriate Government may make rules subject to previous publication (s.99(1)). The Government may dispense with previous publication or shorten the time for objections if the public interest requires it. Section 99(2) lists the matters rules may cover, clauses (a) to (zzf). The Central Government must make rules on recognition of Central Trade Unions and on the manner of holding an enquiry under s.85(1) (s.99(3)). State rules go to the State Legislature; Central rules go before each House of Parliament for thirty days (s.99(4), (5)).
Section 99 at a glance
| Sub-section | Subject |
|---|---|
| 99(1) | Appropriate Government makes rules, after previous publication |
| 99(1) proviso | Previous publication can be dispensed with, or the objection period reduced, in the public interest |
| 99(2) | Matters on which rules may be made, clauses (a) to (zzf) |
| 99(3) | Central Government "shall make rules" on two matters |
| 99(4) | State rules laid before the State Legislature |
| 99(5) | Central rules and s.2(p) notifications laid before Parliament for thirty days |
Who makes the rules: s.99(1)
The power belongs to "the appropriate Government" and is "subject to the condition of previous publication". In simple terms, a draft must be published for objections and suggestions before the final rules are made. The Central Rules followed this: the recital to G.S.R. 342(E) records the draft of G.S.R. 930(E) dated 30 December 2025, inviting objections within thirty days, and records that objections and suggestions were considered.
The proviso is an exception. If the Government "is satisfied that circumstances exist which render it necessary or expedient in the public interest so to do", it may dispense with previous publication or reduce the period for objections "to the extent as it may deem fit".
Because the appropriate Government differs by establishment (see section 2), there are two sets of rules. The Central Rules apply to Central-sphere establishments. Where the State Government is the appropriate Government, the State's own industrial relations rules apply. Employers with units in several States should therefore check each State's rules separately, and our legal consultation team can help map which rule book governs which unit.
What the rules may cover: s.99(2)
Section 99(2) says the rules may provide for "all or any of the following matters", without prejudice to the general power. The list is long, running from clause (a) to (zzf). Grouped by chapter of the Code, it includes:
| Area | Examples of matters (clause) |
|---|---|
| Settlement and bi-partite forums | Written agreement otherwise than in conciliation (a); Works Committee constitution (b); Grievance Redressal Committee members, applications and conciliation filing (c) to (e) |
| Trade Unions | Subscription, audit, affidavit, forms of registration, appeals, annual returns and State recognition (f) to (v) |
| Negotiating bodies | Matters for negotiation, criteria and verification of workers on the muster roll, facilities (o), (p) |
| Standing orders | Forwarding to the certifying officer, worker representatives, statement with draft, group submission, appeals, register, modification (w) to (zd) |
| Notice of change, arbitration, Tribunals | Notice of change (ze); arbitration agreement and notification (zf) to (zh); vacancies and National Industrial Tribunal members' terms (zi), (zj) |
| Proceedings | Conciliation proceedings and report (zl); matters of civil court power (zk) |
| Strikes and lock-outs | Notice of strike and lock-out (zm), (zn) |
| Lay-off, retrenchment, closure | Notices and applications, review time limits (zo) to (zx) |
| Fund, offences, representation | Re-skilling fund (zy), (zz); composition (zza), (zzb); complaint (zzc); representation (zzd), (zze) |
| Catch-all | Any other matter to be or which may be prescribed (zzf) |
A few examples show how Code sections connect to the Rules. Clause (b) and clause (c) to (e) correspond to Rules 5 to 8 of the Central Rules (Works Committee and Grievance Committee). Clause (a) corresponds to rule 4, the memorandum of settlement. Clause (o) and (p) correspond to rule 9. Where a clause says "manner" or "form", you will usually find the answer in the Rules and their Forms, not in the Code. Where a Central matter is not in the list, clause (zzf) gives the general residuary power.
Compulsory rules: s.99(3)
Section 99(3) uses a different verb: "The Central Government shall make rules" for (a) the manner of recognition of a Trade Union or federation as a Central Trade Union at the Central level, and the authority and manner of deciding a dispute about it under s.27(1); and (b) the manner of holding an enquiry under s.85(1). These are matters the Central Government alone has to provide for, instead of leaving them to the general discretion in s.99(2). For the recognition section see section 27.
Laying before the legislature: s.99(4) and (5)
- State rules: "laid before the State Legislature" as soon as possible after they are made (s.99(4)).
- Central rules and s.2(p) notifications: laid before each House of Parliament "while it is in session for a total period of thirty days" (one session or successive sessions). If, before the end of the session immediately following, both Houses agree to modify, or agree the rule or notification should not be made, it has effect only in the modified form or not at all. The modification or annulment does not affect anything previously done under it (s.99(5)).
Section 99(5) also covers a "notification issued under clause (p) of section 2" by the Central Government, which is a different kind of instrument from a rule.
Practical example
Example (invented). An employer with a Central-sphere unit and a State-sphere unit wants to know how a worker files a grievance application. For the Central unit the answer sits in Rule 7 of the Central Rules, 2026, which s.99(2)(d) authorises. For the State-sphere unit, the employer must read the State's industrial relations rules, because the State Government is the appropriate Government. The Code is the same in both; the forms and time limits may differ.
Need help mapping the rules that apply to your units?
If you run units under different appropriate Governments, each set of rules has its own forms and time limits. Our legal consultation team can help you identify the rule book for each unit and the compliances that follow.
Key takeaways
- The appropriate Government makes rules, after previous publication (s.99(1)).
- Previous publication may be dispensed with, or the objection period cut, in the public interest.
- Section 99(2) lists the matters in clauses (a) to (zzf), ending with a catch-all.
- The Central Government must make rules on Central Trade Union recognition and on the s.85(1) enquiry (s.99(3)).
- State rules go to the State Legislature; Central rules go before Parliament for thirty days.
- The Central Rules, 2026 apply to Central-sphere establishments; State rules govern the rest.
Read next
- Section 100-101: delegation and power to amend Schedules
- Section 4: Grievance Redressal Committee
- Section 3: Works Committee
- Industrial Relations (Central) Rules, 2026: rule 1-2
Disclaimer: Based on the Industrial Relations Code, 2020 (as enacted) and, where noted, the Industrial Relations (Central) Rules, 2026 (G.S.R. 342(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.