Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter XII Advance Ruling This
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Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling - Central Goods and Services Tax Rules, 2017Extract Chapter XII Advance Ruling 103. Qualification and appointment of members of the Authority for Advance Ruling.- 1 [The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.] ********************* Notes: 1. Substituted vide notification no. 22/2017 dated 17.8.2017 , before it was read as, 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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