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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Uttarakhand GST Act 2017 establishes Authority for Advance Ruling with central and state tax officer members.</h1> The Uttarakhand Goods and Services Tax Act, 2017, mandates the formation of the Uttarakhand Authority for Advance Ruling through a government notification. This Authority may also be designated from another state's Authority upon the Council's recommendation. It comprises two members: one from central tax officers and another from state tax officers, appointed by the Central and State Governments, respectively. The qualifications, appointment process, and service terms for these members are to be prescribed by the relevant authorities.
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