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of <h1>Authority for Advance Ruling under Model GST Law: Two-Member Setup with CGST and SGST Representatives, Appointed by Governments.</h1> The Authority for Advance Ruling under the Model GST Law is established in each state and consists of two members: one from the Central Goods and Services Tax (CGST) and one from the State Goods and Services Tax (SGST). These members are appointed by the Central and State Governments, respectively. The qualifications, eligibility criteria, and the appointment process for these members are determined by prescribed regulations.
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