Rule 103 CGST Rules 2017 : Qualification and appointment of members of the Authority for Advance Ruling

By | July 13, 2017
(Last Updated On: July 6, 2018)

 Rule 103 CGST Rules 2017

Summary of Rule 103 CGST Rules 2017

( Rule 103 CGST Rules 2017 explains Qualification and appointment of members of the Authority for Advance Ruling and is covered in Chapter XII  – Advance Ruling   : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 and amended by Central Goods and Services Tax (Fifth Amendment) Rules, 2017)

 Rule 103 CGST Rules 2017

1 [Qualification and appointment of members of the Authority for Advance Ruling

103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]


Notes on Amendments in Rule 103 CGST Rules 2017

1 Substituted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2017, w.r.e.f. 1-7-2017. Prior to its substitution, rule 103 read as under :

Qualification and appointment of members of the Authority for Advance Ruling

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.

 


 Rule 103 CGST Rules 2017

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