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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>Qualification and appointment of Advance Ruling members require Joint Commissioner rank officers appointed by central or state governments.</h1> 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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