CGST Rule 124 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 124: Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.

124. 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 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.

124. (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.

(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:

Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.

^*[(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group ‘A’ post in the Government of India:

Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government.]

(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment:

Provided that ^*2[a] person shall not be selected as the Chairman, if he has attained the age of sixty-two years.

^#[^$[Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.]]

(5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:

Provided that ^*2[a] person shall not be selected as a Technical Member if he has attained the age of sixty-two years.

#[^[Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.]]”

Reference:

^*Substituted 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, for the:

“(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group ‘A’ post carrying the same pay:

Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.”

^#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.”.

^$Substituted by Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 vide Notification No. 55/2017-Central Tax dated 15th November, 2017, w.e.f. 15.11.2017, for the proviso:

“Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time.”

^{^}Substituted by Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 vide Notification No. 55/2017-Central Tax dated 15th November, 2017, w.e.f. 15.11.2017, for the proviso:

“Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at any time.”.

*² Inserted by Central Goods and Services Tax (Third Amendment) Rules, 2018 vide Notification No. 14/2018-Central Tax dated 23rd March, 2018, w.e.f. 23.03.2018.”.