Rule 122 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Constitution of the Anti-Profiteering Authority
Provisions under Rule 122 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Constitution of the Anti-Profiteering Authority”, are as under:
CGST Rule 122: Constitution of the Authority (Chapter-XV: Anti-Profiteering)
The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central tax [for at least one year]$1 or have held an equivalent post under the existing law, to be nominated by the Council.
$1. The words “for at least one year” inserted in clause (b) vide Notification No. 34/2017 Central Tax dt. 15 Sept. 2017
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).