Rule-103 Qualification and appointment of members of the Authority for Advance

Ruling.-
[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority
for Advance Ruling.] [1]

References for Amendments:-
[1]  Substituted “The Central Government and the State Government shall appoint officer of the rank of joint commissioner as member of the Authority
for Advance Ruling”  w.e.f. 01.07.2017 vide Notification no. 22/2017 – Central Tax dated 17.08.2017.