Rule 103 - 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]

[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

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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