Qualification and appointment of members of the Authority for Advance Ruling

RULE-103 OF CGST RULES 2017

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

The Cen­tral Gov­ern­ment and the State Gov­ern­ment shall appoint offi­cer of the rank of Joint Com­mis­sion­er as mem­ber of the Author­i­ty for Advance Ruling.