CGST Rule 134: Decision to be taken by the majority Sep 30, 2017 by CA Shafaly Girdharwal in GST Compliances CGST Rule 134: Decision to be taken by the majority If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. (Updated upto September 2017) CA Shafaly Girdharwal CA New Delhi, India CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann. Discuss Now Opinions & information presented by ConsultEase Members are their own.