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

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

(updated as on 15.11.2017)

[The Government shall appoint officers not below the rank of Joint Commissioner asmember of the Authority for Advance Ruling.] (Substituted vide Notification No. 22/2017 Central Tax dt 17.08.2017; w.e,f 01.07.2017)

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CHAPTER XII

ADVANCE RULING

Chapter XIIof CGST Rules, 2017 consists of five rules relating to ADVANCE RULINGRULES under the GST regime. All this rules are available for your ready reference. Rule 103 :Qualification and appointment of members of the Authority for Advance Ruling Rule 104 :Form and manner of application to the Authority for Advance Ruling Rule 105 :Certification of copies of advance rulings pronounced by the Authority Rule 106 :Form and manner of appeal to the Appellate Authority for Advance Ruling Rule 107 :Certification of copies of the advance rulings pronounced by the AppellateAuthority

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