The Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Rules, 2017
Chapter-XII Advance Ruling
Rule 103: Qualification and appointment of members of the Authority for Advance Ruling.
1[103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].
Amendments:
1. Substituted by Central Goods and Services Tax (Fifth Amendment) Rules, 2017 vide Notification No. 22/2017-Central Tax dated 17th August, 2017, w.e.f. 01.07.2017, for the Rule:
“103. The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.”