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of <h1>West Bengal GST Act 2017: Establishment of Advance Ruling Authority with Central and State Tax Officials as Members</h1> The West Bengal Goods and Services Tax Act, 2017 mandates the establishment of the West Bengal Authority for Advance Ruling through government notification. This authority may also be designated from another state upon the Council's recommendation. It comprises two members: one from central tax officers and one from state tax officers, appointed by the Central and State Governments, respectively. The qualifications, appointment procedures, and service terms for these members are to be prescribed by relevant regulations.
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