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of <h1>Authority for Advance Ruling to Include Central and State Tax Officers per Puducherry GST Act, 2017</h1> The Puducherry Goods and Services Tax Act, 2017, mandates the government to establish an Authority for Advance Ruling through notification. This authority may also include an entity from another state, as recommended by the Council. The authority will comprise two members: one from central tax officers and one from state tax officers, appointed by the Central and State Governments, respectively. The qualifications, appointment methods, and service terms for these members will be prescribed by regulations.
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