{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"122","heading":"1 [****]","text":"\"Rule 122. Constitution of the Authority. - 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.\" Amendment notes 1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for","html":"<p>\"Rule 122. Constitution of the Authority. - 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.\"</p><p class=\"rubric\">Amendment notes</p><p>1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for</p>","words":87,"text_source":"published"},"rule":{"number":"122","heading":"1 [****]","text":"\"Rule 122. Constitution of the Authority. - 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.\" Amendment notes 1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for","html":"<p>\"Rule 122. Constitution of the Authority. - 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.\"</p><p class=\"rubric\">Amendment notes</p><p>1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for</p>","words":87,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/122/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}