Saturday, March 19, 2022
Rule 103 of CGST Rules 2017
Qualification and appointment of members of the Authority for Advance Ruling.-
[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]252
Amendmends made to Rule 103 of CGST Rules 2017
252 Substituted wef 01.07.2017 vide Notf no. 22/2017 – CT dt. 17.08.2017