CGST Rule 134 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 134: Decision to be taken by the majority.

134. 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:

*[134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.]

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 134: Decision to be taken by the majority.

134. If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority.”