Rule 122 CGST Rules 2017 : Constitution of the Authority : Anti-Profiteering

By | July 13, 2017
(Last Updated On: July 6, 2018)

 Rule 122 CGST Rules 2017

Summary of Rule 122 CGST Rules 2017

( Rule 122 CGST Rules 2017 explains Constitution of the Authority  and is covered in Chapter XV  – Anti-Profiteering  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Seventh Amendment) Rules, 2017)

 Rule 122 CGST Rules 2017

Constitution of the Authority

122. 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 1[for at least one yearor have held an equivalent post under the existing law, to be nominated by the Council.

 


Notes on Amendments in Rule 122 CGST Rules 2017

1. Inserted by the Central Goods and Services Tax (Seventh Amendment) Rules, 2017, w.e.f. 15-9-2017.

 Rule 122 CGST Rules 2017

Also refer CBIC Website Click here 

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