CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 125 – Secretary to the Authority

This rule was made and amended vide the following notifications
• Central Tax Notification No. 14/2018 (dated 23rd March 2018)
• Central Tax Notification No. 29/2018 (dated 6th July 2018)

¹The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. An officer not below the rank of Additional Commissioner (working in the ²Directorate General of Safeguards Directorate General of Anti-profiteering) shall be the Secretary to the Authority.

¹ Substituted in Central Goods and Services Tax (Third Amendment) Rules, 2018, vide Notification No. 14/2018 Central Tax (dated 23rd March 2018)
² Substituted in Central Goods and Services Tax (Seventh Amendment) Rules, 2018, vide Notification No. 29/2018 Central Tax (dated 6th July 2018)