Rule 103, Central Goods and Services Tax Rules, 2017 [S10-GZK]

As at 7 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].

In Central Goods and Services Tax Rules, 2017 [R10-015]. This text from 1 July 2017, by Notification No. 22/2017-Central Tax. No other text held.

Cite: Rule 103, Central Goods and Services Tax Rules, 2017 [S10-GZK]. Machine: S10-GZK.

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

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

Defined terms in this text (2)

Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;

Commissioner: 46 more definitions.

Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;

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