Rule 125 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Secretary to the Authority (Anti-Profiteering)
Provisions under Rule 125 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Secretary to the Authority (Anti-Profiteering)”, are as under:
[CGST Rule 125: Secretary to the Authority (Chapter-XV: Anti-Profiteering)
An officer not below the rank of Additional Commissioner (working in the [Directorate General of Anti-profiteering]$2) shall be the Secretary to the Authority.]$1
$1. Substituted vide Notification No. 14/2018 Central Tax dt. 23 March 2018 for “The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.”
$2. The words “Directorate General of Safeguards” substituted with the words “Directorate General of Anti-profiteering” vide Notification No. 29/2018 Central Tax dt. 6 July 2018 w.e.f. 12 June 2018.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ 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).