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        Section 95 - Authority for Advance Ruling

        MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
        Chapter XIX
        ADVANCE RULING

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        Authority for Advance Ruling establishes a State-level two-member body with CGST and SGST members appointed by governments. Section 95 establishes an Authority for Advance Ruling in each State comprising one CGST member appointed by the Central Government and one SGST member appointed by the State Government, with qualifications, eligibility conditions, and the method and process of appointment to be prescribed.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Authority for Advance Ruling establishes a State-level two-member body with CGST and SGST members appointed by governments.

                                Section 95 establishes an Authority for Advance Ruling in each State comprising one CGST member appointed by the Central Government and one SGST member appointed by the State Government, with qualifications, eligibility conditions, and the method and process of appointment to be prescribed.


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