Central Goods and Services Tax Rules, 2017
Chapter XII - Advance ruling
Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling.
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
Notes:
1. Substituted (w.e.f. 01.07.2017) vide Notification No. 22/2017 – Central Tax dated 17.08.2017 for
"The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling."
Notifications
- Notification No. 22/2017 - 17-08-2017 - Seeks to amend the CGST Rules, 2017
- Notification No. 14/2018 - 08-10-2018 - seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature).
- Notification No. 01/2022 - 31-03-2022 - Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
- Notification No. 02/2022 - 31-03-2022 - Seeks to amend notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
- Notification No. 02/2023 - 25-05-2023 -
Amendment in Notification No. 14/2018-Union territory Tax dated 8th October 2018
- Notification No. 01/2023 - 12-05-2023 -
Seeks to amend Notification No. 14/2018 dated 8th October 2018
