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of <h1>Advance Ruling Authority under Model GST Law: Two Members from CGST and SGST Appointed by Central and State 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 appointment procedures for these members will be determined as prescribed by the relevant authorities.
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