Book a demo
IndiaAuditLens Law Library

Rule 124 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XV, Anti-Profiteering

At a glance

Bars, duties and time limits

  • Former 124(4)–(5)The former tenure was two years or until age sixty-five, whichever was earlier, with reappointment permitted. Selection was barred after age sixty-two, and the Central Government could terminate an appointment with the Council Chairperson’s approval.

Procedure, powers and definitions

  • 124The rule was omitted from 1 December 2022 by notification 24/2022-Central Tax.
  • Former 124(1)–(3)The Central Government appointed the Chairman and Members on the Selection Committee’s recommendation. The former remuneration provisions specified salary, allowances and benefits, with pension deductions for retired officers.

Rule 124 was omitted with effect from 1 December 2022. Its former provisions governed appointment, remuneration, tenure and termination of the Authority’s Chairman and Technical Members. Central Government appointments followed recommendations of a Council-constituted Selection Committee. The former terms included pension adjustments for retired appointees, age limits, eligibility for reappointment and a power to terminate appointments with the required approval.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 24 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 124, verbatim (show)

Rule 124. 1[****]

1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for "Rule 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority: - (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council. (2) The Chairman shall be paid a monthly salary of Rs.2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs.2,25,000 reduced by the amount of pension. (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government. (4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment: Provided that a person shall Not be selected as the Chairman, if he has attained the age of sixty-two years. Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. (5) The Technical Member of the Authority shall hold office for a term of two years from the don which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that a person shall not be selected as a Technical Member if he has attained the age of sixty-two years. Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time."

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.

Omission-date boundary 124 footnote1

Questions to answer on the file2 questions
Ticks stay in this browser only.

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.[1]

Amendments to Rule 124 as footnoted in the CBIC text
NoteChange
1Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for "Rule 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority: - (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council. (2) The Chairman shall be paid a monthly salary of Rs.2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs.2,25,000 reduced by the amount of pension. (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government. (4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment: Provided that a person shall Not be selected as the Chairman, if he has attained the age of sixty-two years. Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. (5) The Technical Member of the Authority shall hold office for a term of two years from the don which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that a person shall not be selected as a Technical Member if he has attained the age of sixty-two years. Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time."[2]

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 (4)

NumberDateSubject
Notification No. 24/2022-Central Tax23 November 2022Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
Notification No. 14/2018-Central Tax23 March 2018Amending the CGST Rules, 2017(Third Amendment Rules, 2018).
Notification No. 55/2017-Central Tax15 November 2017Twelfth amendment to CGST Rules, 2017
Notification No. 34/2017-Central Tax15 September 2017Seventh amendment to the CGST Rules, 2017.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 124. [Omitted]****". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 24 September 2026.
  2. Notification No. 24/2022-Central Tax, dated 23 November 2022: Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022. Cited in CBIC footnote 1.

External links