Provisions under Rule 124 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Appointment, Salary, Allowances and other Terms and Conditions of Service of the Chairman and Members of the Authority (Anti-Profiteering)”, are as under:
CGST Rule 124: Appointment, Salary, Allowances and other Terms and Conditions of Service of the Chairman and Members of the Authority (Chapter-XV: Anti-Profiteering)
Amendments History:
1. Amendments from 15/09/2017 vide Notification 34/2017:
(a) Sub-rule (3) substituted. Text thereof before substitution: (refer Note 4)
“(3) The Technical Member shall be paid a monthly salary of Rs 205,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group ‘A’ post carrying the same pay:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs 205,400 reduced by the amount of pension.”
(b) Second proviso to sub-rule (4) and (5) inserted. (refer Note 4)
2. Amendments from 15/11/2017 vide Notification 55/2017:
(a) Second proviso to sub-rule (4) substituted. Text thereof before substitution: (refer Note 4)
“Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time. [second proviso inserted from 15/09/2017: refer Note 1(b)]“
(b) Second proviso to sub-rule (5) substituted. Text thereof before substitution: (refer Note 4)
“Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at any time. [second proviso inserted from 15/09/2017: refer Note 1(b)]“
3. The letter ‘a’ inserted after the words ‘provided that’ in first proviso to sub-rule (4) and (5) from 23/03/2018 vide Notification 14/2018. (refer Note 4)
4. Rule 124 omitted from 01/12/2022 vide Notification 24/2022. Text of Rule 124 before substitution:
“124. Appointment, Salary, Allowances and other Terms and Conditions of Service of the Chairman and Members of the Authority
(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs 225,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs 225,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group ‘A’ post in the Government of India:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government. [sub-rule (3) substituted from 15/09/2017: refer Note 1(a)]
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:
Provided that a [text inserted from 23/03/2018: refer Note 3] person shall not be selected as the Chairman, if he has attained the age of sixty-two years.
Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. [second proviso substituted from 15/11/2017: refer Note 2](a)
(5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:
Provided that a [text inserted from 23/03/2018: refer Note 3] person shall not be selected as a Technical Member if he has attained the age of sixty-two years.
Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. [second proviso substituted from 15/11/2017: refer Note 2(b)]
—–
| 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. |
| Latest Updates from CBIC |
| For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates |