Section 124: Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

Q: What does Section 124 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 124 TCITCR pertains to "Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 124 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority. As verified on 19 May 2026.

Q: Is Section 124 TCITCR still in force?

Yes, Section 124 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 124 TCITCR?

धारा 124 TCITCR is the Devanagari Hindi reference for Section 124 of the The CGST (Input Tax Credit) Rules, 2017. Section 124 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority. As verified on 19 May 2026.

Q: What is Dhara 124 TCITCR?

Dhara 124 TCITCR is the Roman Hindi reference for Section 124 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 124 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority. As verified on 19 May 2026.

Q: How to cite Section 124 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 124, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 124 (India).

Law on Tips Editorial Board

(1)

The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.

(2)

The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:

Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.

(3)

[ The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:

Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government.] [Substituted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]

(4)

The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment:

Provided that [a] [Inserted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f.19.6.2017).] person shall not be selected as the Chairman, if he has attained the age of sixty-two years.

[Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.] [Substituted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]

(5)

The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:

Provided that [a] [Inserted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).] person shall not be selected as a Technical Member if he has attained the age of sixty-two years.

[Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.] [Substituted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]