Section 134: [ Decision to be taken by the majority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]

Q: What does Section 134 of The CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 134 TCRR pertains to "[ Decision to be taken by the majority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]". It is part of the The CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 134 of The CGST (Refund) Rules, 2017 (TCRR) governs [ Decision to be taken by the majority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 134 TCRR still in force?

Yes, Section 134 of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 134 TCRR?

धारा 134 TCRR is the Devanagari Hindi reference for Section 134 of the The CGST (Refund) Rules, 2017. Section 134 of The CGST (Refund) Rules, 2017 (TCRR) governs [ Decision to be taken by the majority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 134 TCRR?

Dhara 134 TCRR is the Roman Hindi reference for Section 134 of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 134 of The CGST (Refund) Rules, 2017 (TCRR) governs [ Decision to be taken by the majority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 134 of The CGST (Refund) Rules, 2017?

Cite as: "Section 134, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, § 134 (India).

Law on Tips Editorial Board

(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.] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]