Authority for Advance Ruling established by notification; membership from central and state tax officers with prescribed terms. The Government shall, by notification, constitute an Authority for Advance Ruling or may notify an Authority in another State on Council recommendation; ... Summary
Authority for Advance Ruling established by notification; membership from central and state tax officers with prescribed terms.
The Government shall, by notification, constitute an Authority for Advance Ruling or may notify an Authority in another State on Council recommendation; the Authority shall consist of one member from central tax officers and one from State tax officers, appointed respectively by the Central and State Governments, with qualifications, appointment method and service terms to be prescribed.
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