CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 134 – Decision to be taken by the majority

This rule was made and amended vide the following notifications
• Central Tax Notification No. 14/2018 (dated 23rd March 2018)

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

(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.

¹ Substituted in Central Goods and Services Tax (Third Amendment) Rules, 2018, vide Notification No. 14/2018 Central Tax (dated 23rd March 2018)