Authority for Advance Ruling: State to notify a body with central and state tax members appointed by respective governments. The Government shall, by notification, constitute an Authority for Advance Ruling, and may notify an Authority in another State on Council 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. Qualifications, appointment method, and terms and conditions of service of members shall be prescribed.