Section 134 in The Central Goods and Services Tax Rules, 2017
134. [ Decision to be taken by the majority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]
(1)A minimum of three members of the Authority shall constitute quorum at its meetings.(2)If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
