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of <h1>AAR under GST to include CGST and SGST members appointed by governments; qualifications in Model GST Rules, Section 95.</h1> The Authority for Advance Rulings (AAR) under GST will consist of one member from the Central Goods and Services Tax (CGST) and one member from the State Goods and Services Tax (SGST). These members will be appointed by the Central and State governments, respectively. The qualifications and eligibility criteria for these appointments will be outlined in the Model GST Rules as specified in Section 95.
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