According to Rule 103 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.

  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.