Rule 134 CGST Rules 2017
Summary of Rule 134 CGST Rules 2017
( Rule 134 CGST Rules 2017 explains Decision to be taken by the majority 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 Amended by Central Goods and Services Tax (Third Amendment) Rules, 2018, )
Rule 134 CGST Rules 2017
1 [Decision to be taken by the majority.
134. (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.]
Notes on Amendment in Rule 134 CGST Rules 2017
1. Rule 134 substituted by the Central Goods and Services Tax (Third Amendment) Rules, 2018, w.e.f. 23-3-2018. Prior to its substitution, said Rule read as under :
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.
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