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Rules

Rule 134. Decision to be taken by the majority

Decision to be taken by the majority.-

2[134. 1[(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.]]

Notes:

1. Subsitituted byNotification No. 14/2018 –Central Tax issued dated 23rd March, 2018

In rule 134,

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

The following rule shall be subsitituted namely-

(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.

2. Omitted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2022 Notification No. 24/2022 – Central Tax dated 23.11.2022 w.e.f 01.12.2022

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