Rule 123 CGST Rules 2017
Summary of Rule 123 CGST Rules 2017
( Rule 123 CGST Rules 2017 explains Constitution of the Standing Committee and Screening Committees and is covered in Chapter XV – Anti-Profiteering : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 123 CGST Rules 2017
Constitution of the Standing Committee and Screening Committees
123. (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.
(2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of—
(a) | one officer of the State Government, to be nominated by the Commissioner, and | |
(b) | one officer of the Central Government, to be nominated by the Chief Commissioner. |
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