Advance ruling authority framework establishes central appointment, dual tax membership, and prescribed service conditions for Union territories. Constitution of an Authority for Advance Ruling is to be made by the Central Government through notification for the relevant Union territory, and the Government may notify an Authority located in a State or another Union territory to function under the Act. The Authority is to consist of one member from central tax and one member from Union territory tax, both appointed by the Central Government. The qualifications, method of appointment, and terms and conditions of service are to be prescribed.
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Advance ruling authority framework establishes central appointment, dual tax membership, and prescribed service conditions for Union territories.
Constitution of an Authority for Advance Ruling is to be made by the Central Government through notification for the relevant Union territory, and the Government may notify an Authority located in a State or another Union territory to function under the Act. The Authority is to consist of one member from central tax and one member from Union territory tax, both appointed by the Central Government. The qualifications, method of appointment, and terms and conditions of service are to be prescribed.
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