CGST Rule 134 – Decision to be taken by the majority [Updated 2019]

CGST Rule 134 – Decision to be taken by the majority

Rule 134 (1)

[1][A minimum of three members of the Authority shall constitute quorum at its meetings.

Rule 134 (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.]


[1] Rule 134 substituted by the Central Goods and Services Tax (Third Amendment) Rules, 2018 w.e.f. 23/03/2018. Prior to its substitution, rule 134 read as under :

“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.” – Date of Amendment : 23-03-2018, Effective from : 23-03-2018, Retrospective Effect : No

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