Authority for Advance Ruling constituted by government; members drawn from central and state tax officers to be appointed. An Authority for Advance Ruling is to be constituted by government notification for the State; the Government may notify an Authority in another State on the Council's recommendation to act for the State. The Authority shall consist of two members-one from officers of central tax and one from officers of State tax-appointed by the Central and State Governments respectively, with qualifications, appointment method, and terms of service to be prescribed.
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Authority for Advance Ruling constituted by government; members drawn from central and state tax officers to be appointed.
An Authority for Advance Ruling is to be constituted by government notification for the State; the Government may notify an Authority in another State on the Council's recommendation to act for the State. The Authority shall consist of two members-one from officers of central tax and one from officers of State tax-appointed by the Central and State Governments respectively, with qualifications, appointment method, and terms of service to be prescribed.
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