Rule 134 - [Omitted] Decision to be taken by the majority - Central Goods and Services Tax Rules, 2017

2 [ **** ] ******************** Notes:- 1. Substituted vide Notification No. 14/2018 - Dated 23-03-2018 before it was read as, 134. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 2. Omitted vide NOTIFICATION NO. 24/2022 Central Tax dated 23-11-2022 w.e.f. 01-12-2022 before it was read as, 1 [134. Decision to be taken by the majority. - (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.]