Provisions under Rule 122 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Constitution of the Anti-Profiteering Authority”, are as under:
CGST Rule 122: Constitution of the Authority (Chapter-XV: Anti-Profiteering)
The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central tax for at least one year or have held an equivalent post under the existing law, to be nominated by the Council.
1. The words “for at least one year” inserted in clause (b) vide Notification No. 34/2017 Central Tax dt. 15 Sept. 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).
|Section-wise/ Rule-wise Text of GST Acts/ Rules|
|CGST Act/ Definitions||CGST Rules|
|IGST Act/ Definitions||IGST Rules|
|UTGST Act/ Definitions||UTGST Rules|
We have recently started sharing updates using Telegram App. In case you are using the Telegram app, then please JOIN our Channel 'CA Club Updates', using the link below (from a device where you are already logged in to Telegram App):