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)
The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.
1. CGST Rule 103 substituted vide Notification No. 22/2017 Central Tax dt. 17 Aug. 2017 w.e.f. 1 July 2017.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
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