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)”, are as under:
CGST Rule 103: Qualification and Appointment of Members of the Authority for Advance Ruling (Chapter-XII: Advance Ruling) [rule 103 substituted from 01/07/2017: refer Note 1]
The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.
Amendments History:
1. Rule 103 substituted from 01/07/2017 vide Notification 22/2017. Text of Rule 103 before substitution:
“103. Qualification and Appointment of Members of the Authority for 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.”
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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