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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>Advance ruling composition clarified; membership from central and state tax officers and appointment process specified.</h1> Establishes an Authority for Advance Ruling by notification, permitting an out-of-State Authority to be notified on Council recommendation; composes the Authority of two members-one from central tax officers and one from State tax officers-appointed respectively by the Central and State Governments, with qualifications, appointment method, and terms and conditions to be prescribed.

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