Rule 134 - Decision to be taken by the majority

[1][134. ***]

[1] Rules omitted by Rule 2(d) of The CGSTR(4^th A), 2022 vide Notification No. 24/2022-Central Tax dt. 23-11-2022 wef 01-12-2022. Earlier it was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017 as

134. Decision to be taken by the majority.

[1][(1) A minimum of three members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.]

1. Sub-rule substituted by Rule 2(vii) of The CGSTR(3^rd A), 2018 vide Notification No. 14/2018-Central Tax dt. 23-03-2018 wef 23-03-2018. Before substitution it read as under

If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority.

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CHAPTER XV - ANTI-PROFITEERING

Rule 134 - Decision to be taken by the majority