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CHAPTER XII - ADVANCE RULING
Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling
https://gstgyaan.com/rule-103-of-the-cgst-rules-qualification-and-appointment-of-members-of-the-authority-for-advance-ruling
Chapter –XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.[1]
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[2][The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.] |
[1] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.
[2] Rule substituted by Rule 2(vii) of CGST(5th A)R, 2017 vide Notification No. 22/2017-Central Tax dt. 17-08-2017 wef 01-07-2017. Earlier it read as under
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The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling. |
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