Qualification and appointment of members of the Authority for Advance Ruling
Rule 103 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Members of the Authority for Advance Ruling are officers not below the rank of Joint Commissioner, one from the central tax side and one from the State side.
The exact words of the law
218 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Substituted
22/2017-CTdated
Substituted w.e.f. 01.07.2017 vide Notification No.22/2017 – CT dated 17.08.2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India