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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: central and state GST members jointly constitute the AAR with respective government appointments.</h1> 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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