Rule 134 of CGST Rules 2017: Decision to be taken by the Majority (Anti-Profiteering)

Rule 134 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Decision to be taken by the Majority (Anti-Profiteering)

Provisions under Rule 134 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Decision to be taken by the Majority (Anti-Profiteering)”, 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 134: Decision to be taken by the Majority (Chapter-XV: Anti-Profiteering) 

If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority.

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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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