Rule 103
Qualification and appointment of members of the Authority for Advance Ruling
GST
Advance Ruling
Rule 103 of Central Goods and Services Tax Rules, 2017
CHAPTER – XII
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.]
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NOTES:-
1.
Substituted vide Notification N
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