Authority for Advance Ruling establishes composition and appointment framework for state GST advance ruling bodies.

Constitution of an Authority for Advance Ruling under the Nagaland GST Act requires the Government to notify the Authority, allows designation of an out-of-state Authority on Council recommendation, and prescribes that the Authority consist of one member from central tax officers and one member from State tax officers, appointed by the Central and State Governments respectively, with qualifications, appointment method, and service terms to be prescribed.

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