Statutory text — CGST Rules, 2017, as amendedRule 103
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source