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THE GOA GOODS AND SERVICES TAX RULES 2017 History
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Body 137. Tenure of Authority.

The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.

Explanation.- For the purposes of this Chapter,

    (a) "Authority" means the National Antiprofiteering Authority constituted under rule 122;

    (b) "Committee" means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;

    (c) "interested party" includes-

      a. suppliers of goods or services under the proceedings; and

      b. recipients of goods or services under the proceedings;

    (d) "Screening Committee" means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.