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Chapter – XII

Advance Ruling

103. Qualification and appointment of members of the Authority for Advance Ruling.- 

1[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]

Note :

1. Subsitituted by Notification No. 22/2017 – Central Tax issued dated 17.08.2017

in rule 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."

following rule shall be substituted namely,

The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.