Provisions under Rule 103 of CGST Rules, 2017 relating to “Qualification and Appointment of Members of the Authority for Advance Ruling (AAR)”:
CGST Rule 103: Qualification and Appointment of Members of the Authority for Advance Ruling (Chapter XII: Advance Ruling) [*1&2]
The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.
Notes (History of Amendments in Bare Text):
1. CGST Rule 103 introduced vide Notification 10/2017, effective 01/07/2017.
2. Rule 103 substituted from 01/07/2017 vide Notification 22/2017. Please refer Notification 10/2017 for text thereof before substitution.
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