Rule 103 of CGST Rules 2017: Qualification and Appointment of Members of the AAR

Rule 103 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Qualification and Appointment of Members of the Authority for Advance Ruling (AAR)

Provisions under Rule 103 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Qualification and Appointment of Members of the Authority for Advance Ruling (AAR)”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 103: Qualification and Appointment of Members of the Authority for Advance Ruling (Chapter-XII: 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.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

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