CGST Rule 122 of Central Goods and Services Tax Rules, 2017 – Omitted

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XV Anti-Profiteering

Rule 122: Constitution of the Authority.

122. ¹[****]

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

Amendments:

1. Omitted by Central Goods and Services Tax (Fourth Amendment) Rules, 2022 vide Notification No. 24/2022-Central Tax dated 23rd November, 2022, w.e.f. 01.12.2022, the Rule:

“Rule 122. Constitution of the Authority. –

The Authority shall consist of, –

(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and

(b) four Technical Members who are or have been Commissioners of State tax or central tax *[for at least one year] or have held an equivalent post under the existing law,

to be nominated by the Council.

Reference:

*Inserted by Central Goods and Services Tax (Seventh Amendment) Rules, 2017 vide Notification No. 34/2017 – Central Tax dated 15^th September, 2017, w.e.f. 15.09.2017.”.