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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.

 

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.