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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

Central Goods and Services Tax Rules, 2017

Chapter XII - Advance ruling

Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling.

Notifications

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