Advance ruling mechanism establishes membership, appointment and qualification rules for issuing binding tax determinations under statute. The Government must, by notification, constitute an Authority for Advance Ruling and may notify an Authority in another State to act for the State. The Authority consists of one central tax officer and one State tax officer appointed by the Central and State Governments respectively; qualifications, appointment method and terms and conditions of service are to be prescribed.
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.
Advance ruling mechanism establishes membership, appointment and qualification rules for issuing binding tax determinations under statute.
The Government must, by notification, constitute an Authority for Advance Ruling and may notify an Authority in another State to act for the State. The Authority consists of one central tax officer and one State tax officer appointed by the Central and State Governments respectively; qualifications, appointment method and terms and conditions of service are to be prescribed.
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