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          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.

          <h1>Authority for advance rulings composition: dual central and state membership with qualifications set by Model GST Rules.</h1> The Authority for advance ruling under GST will consist of one Central GST member and one State GST member, appointed by the Central and State governments respectively, with qualifications and eligibility to be prescribed in the Model GST Rules.

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