Section 103 in Punjab Goods and Services Tax Rules, 2017
103. [ Qualification and appointment of members of the Authority for Advance Ruling. [Substituted by Punjab Notification No. G.S.R.42/P.A.5/2017/S.164/Amd.(3)/2017, dated 20.9.2017 (w.e.f. 29.6.2017).]
- The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.] [Substituted by Punjab Notification No. G.S.R.38/P.A.5/2017/S.164/Amd.(14)/2018, dated 4.6.2018 (w.e.f. 29.6.2017).]
