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CHAPTER XV - ANTI-PROFITEERING
Rule 122 - Constitution of the Aut...
Rule 123 - Constitution of the Sta... Rule 124 - Appointment, salary, al... Rule 125 - Secretary to the Author... Rule 126 - Power to determine the ... Rule 127 - Functions of the Author... Rule 128 - Examination of applicat... Rule 129 - Initiation and conduct ... Rule 130 - Confidentiality of info... Rule 131 - Cooperation with other ... Rule 132 - Power to summon persons... Rule 133 - Order of the Authority... Rule 134 - Decision to be taken by... Rule 135 - Compliance by the regis... Rule 136 - Monitoring of the order... Rule 137 - Tenure of Authority... Explanation to Chapter XV...Rule 122 - Constitution of the Authority
https://gstgyaan.com/rule-122-of-the-cgst-rules-constitution-of-the-authority
[1][122. ***]
[1] Rules omitted by Rule 2(a) of The CGSTR(4th A), 2022 vide Notification No. 24/2022-Central Tax dt. 23-11-2022 wef 01-12-2022. Earlier it was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017 as
122. Constitution of the Authority.[1]
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The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax [1][for at least one year] or have held an equivalent post under the existing law, to be nominated by the Council |
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1. Words inserted by Rule 4 of CGST(7th A)R, 2017 vide Notification No. 34/2017-Central Tax dt. 15-09-2017 wef 15-09-2017. |
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