Qualification and appointment of Advance Ruling members require Joint Commissioner rank officers appointed by central or state governments. The draft rules require the Central Government and State Governments to appoint members of the Authority for Advance Ruling from officers holding the rank of Joint Commissioner, establishing a uniform eligibility criterion for membership under the GST advance ruling framework.
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.
Qualification and appointment of Advance Ruling members require Joint Commissioner rank officers appointed by central or state governments.
The draft rules require the Central Government and State Governments to appoint members of the Authority for Advance Ruling from officers holding the rank of Joint Commissioner, establishing a uniform eligibility criterion for membership under the GST advance ruling framework.
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