Rule 103 CGST Rules 2017
Summary of Rule 103 CGST Rules 2017
( Rule 103 CGST Rules 2017 explains Qualification and appointment of members of the Authority for Advance Ruling and is covered in Chapter XII – Advance Ruling : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 and amended by Central Goods and Services Tax (Fifth Amendment) Rules, 2017)
Rule 103 CGST Rules 2017
1 [Qualification and appointment of members of the Authority for Advance Ruling
103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]
Notes on Amendments in Rule 103 CGST Rules 2017
1 Substituted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2017, w.r.e.f. 1-7-2017. Prior to its substitution, rule 103 read as under :
Qualification and appointment of members of the Authority for Advance Ruling
103. The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Forms | GST Forms |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |
Rule 103 CGST Rules 2017 , Print Rule 103 CGST Rules 2017, Rule 103 of CGST Rules 2017, Latest Rule 103 of CGST Rules 2017, updated Rule 103 of CGST Rules 2017,