Appellate mechanism for advance rulings sets membership and permits cross state appointment by government notification. The Government shall, by notification, constitute an Appellate Authority for Advance Ruling for Goods and Services Tax consisting of a Chief Commissioner of central tax as designated by the Board and a Commissioner of State tax; the Government may, on the Council's recommendation, notify an Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.
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.
Appellate mechanism for advance rulings sets membership and permits cross state appointment by government notification.
The Government shall, by notification, constitute an Appellate Authority for Advance Ruling for Goods and Services Tax consisting of a Chief Commissioner of central tax as designated by the Board and a Commissioner of State tax; the Government may, on the Council's recommendation, notify an Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
