Section 137 in Kerala Goods and Services Tax Rules, 2017
137. Tenure of Authority.
- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.Explanation. - For the purposes of this Chapter,-(a)"Authority" means the National Anti-profiteering Authority constituted under rule 122;(b)"Committee" means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;(c)"interested party" includes-a. suppliers of goods or services under the proceedings; andb. recipients of goods or services under the proceedings;(d)"Screening Committee" means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
