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🔎 Acts & Rules - Adv. Search ❯
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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 Ruling sets a paired panel appointed by central government to issue advance GST determinations.</h1> The Central Government shall, by notification, constitute an Authority for Advance Ruling, which may be an Authority located in another State or Union territory on Council recommendation. The Authority shall consist of one member from amongst officers of central tax and one member from amongst officers of Union territory tax, appointed by the Central Government, with qualifications, appointment method and terms of service to be prescribed.

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