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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 established by government notification, with prescribed composition and appointment rules.</h1> Constitution of an Authority for Advance Ruling is by Government notification, with provision to notify an Authority in another State on the Council's recommendation. The Authority must 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 of service are to be prescribed.

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