CGST Rule 103 – Qualification and appointment of members of the Authority for Advance Ruling [Updated 2019]

CGST Rule 103 – Qualification and appointment of members of the Authority for Advance Ruling

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


[1] Rule 103 substituted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2017 w.e.f. 01/07/2017. Prior to its substitution, rule 103 read as under :

“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.” – Date of Amendment : 17-08-2017, Effective from : 01-07-2017, Retrospective Effect : Yes

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