Chapter - XII of CGST Rules, 2017
ADVANCE RULING
RULE 103. Qualification and appointment of members of the Authority for Advance Ruling (corresponding section 96)
1[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]
[helldod old[The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.]helldod]
1. Substituted vide:-Notification No. 22/2017-Central Tax,dt. 17-08-2017- [Para 2(vii)]