Authority for advance rulings composition: central and state GST members jointly constitute the AAR with respective government appointments. The Authority for Advance Rulings under GST comprises one CGST member and one SGST/UT GST member; the Central Government appoints the CGST member and the State/UT Government appoints the SGST/UT GST member, creating a joint central-state composition for the AAR.
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Provisions expressly mentioned in the judgment/order text.
Authority for advance rulings composition: central and state GST members jointly constitute the AAR with respective government appointments.
The Authority for Advance Rulings under GST comprises one CGST member and one SGST/UT GST member; the Central Government appoints the CGST member and the State/UT Government appoints the SGST/UT GST member, creating a joint central-state composition for the AAR.
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