# The Central Goods and Services Tax Rules, 2017, Rule 103: Qualification and appointment of members of the Authority for Advance Ruling

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/103/

## Text

1 [ The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.] Amendment notes 1. Substituted w.e.f. 01.07.2017 vide Notification No.22/2017 - CT dated 17.08.2017.

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