Advance ruling authority established by notification; composition and appointment rules govern members and service terms. Constitution of an Authority for Advance Ruling is to be effected by government notification, with provision allowing designation of an Authority in ... Summary
Advance ruling authority established by notification; composition and appointment rules govern members and service terms.
Constitution of an Authority for Advance Ruling is to be effected by government notification, with provision allowing designation of an Authority in another State on the Council's recommendation. The Authority shall consist of one central tax officer member and one State tax officer member, appointed by the Central and State Governments respectively. Qualifications, appointment methods and terms and conditions of service for members are to be prescribed.
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