Rule 124 of CGST Rules 2017: Appointment/ Salary of Chairman/ Members of Anti-Profiteering Authority

Provisions under Rule 124 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Appointment, Salary, Allowances and other Terms and Conditions of Service of the Chairman and Members of the Authority (Anti-Profiteering)”, are as under:

CGST Rule 124: Appointment, Salary, Allowances and other Terms and Conditions of Service of the Chairman and Members of the Authority (Chapter-XV: Anti-Profiteering) 

(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 of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group ‘A’ post carrying the same pay:

Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 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 upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time.

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 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 a Technical Member if he has attained the age of sixty-two years.

Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at any time.

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.

Amendments History:

1. Sub-rule (3) substituted vide Central Tax Notification 34/2017 dt. 15/09/2017.

2. Second proviso to sub-rule (4) and (5) inserted vide Central Tax Notification 34/2017 dt. 15/09/2017.

3. Second proviso to sub-rule (4) and (5) substituted vide Central Tax Notification 55/2017 dt. 15/11/2017.

4.  The letter ‘a’ inserted after the words ‘provided that’ in first proviso to sub-rule (4) and (5) vide Central Tax Notification 14/2018 dt. 23/03/2018.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.