Rule 134 of CGST Rules 2017 (OMITTED): Decision to be taken by the Majority (Anti-Profiteering)

Provisions under Rule 134 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Decision to be taken by the Majority (Anti-Profiteering)”, are as under:

CGST Rule 134: Decision to be taken by the Majority (Chapter-XV: Anti-Profiteering)

If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. [Note 1]

CGST Rule 134: Decision to be taken by the Majority (Chapter-XV: Anti-Profiteering)

(1) A minimum of three members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. [Note 2]

Amendments History:

1. CGST Rule 134 substituted vide Central Tax Notification 14/2018 dt. 23/03/2018.

2. CGST Rule 134 omitted vide Central Tax Notification 24/2022 dated 23/11/2022, effective December 1, 2022.

—–

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.