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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 constituted with central and state tax members under prescribed appointment and service terms.</h1> An Authority for Advance Ruling shall be constituted by the Government by notification, and may be an Authority located in another State on the Council's recommendation. The Authority shall consist of one member from central tax officers and one member from State tax officers, appointed respectively by the Central and State Governments, with qualifications, appointment method and terms of service to be prescribed.

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