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IndiaAuditLens Law Library

Rule 103 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XII, Advance Ruling

At a glance

Entitlement and conditions

  • 103The Government must appoint officers not below the rank of Joint Commissioner as members of the Authority for Advance Ruling.

Rule 103 places appointment of members of the Authority for Advance Ruling with the Government. It specifies the minimum officer rank for appointment: Joint Commissioner. The Government must therefore select officers at that rank or above when appointing members under this rule. The qualification stated here concerns the officer’s rank and the Government’s responsibility for making the appointment.

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes. The Rules as published in the Gazette of India is the legal source.

Rule 103, verbatim (show)

Rule 103. Qualification and appointment of members of the Authority for Advance Ruling. 1[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]

1. Substituted w.e.f. 01.07.2017 vide Notification No.22/2017 - CT dated 17.08.2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

appointment of a member 103

Questions to answer on the file3 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.

Amendments to Rule 103 as footnoted in the CBIC text
NoteChange
1Substituted w.e.f. 01.07.2017 vide Notification No.22/2017 - CT dated 17.08.2017.[1]

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

NumberDateSubject
Notification No. 22/2017-Central Tax17 August 2017Seeks to amend the CGST Rules, 2017

See also

References

  1. Notification No. 22/2017-Central Tax, dated 17 August 2017: Seeks to amend the CGST Rules, 2017. Cited in CBIC footnote 1.

External links

None.