The Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Rules, 2017
Chapter-XV Anti-Profiteering
Rule 125: Secretary to the Authority.
125. 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:
*[“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the #[Directorate General of Anti-profiteering]) shall be the Secretary to the Authority.]
Reference:
*Substituted 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, for the Rule:
“Rule 125. Secretary to the Authority. –
An officer Not below the rank of Additional Commissioner (working in the Directorate General of Anti-profiteering) shall be the Secretary to the Authority.”
#Substituted by Central Goods and Services Tax (Seventh Amendment) Rules, 2018 vide Notification No. 29/2018 – Central Tax dated 6th July, 2018, w.e.f. 12.06.2018, for the words “Directorate General of Safeguards”.”