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Union of India - Section
Section 103 in The Central Goods and Services Tax Rules, 2017
103. [ [Substituted by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 1.7.2017).]
The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]| 103. 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. |