Rule 103 of the CGST Rules, 2017 – 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. Substituted vide Notification No. 22/2017 dated 17^th Aug, 2017, w.e.f. 1-7-2017, before it read as 103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.