Qualification and appointment of members of the Authority for Advance Ruling

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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