According to Rule 134 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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


  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.