Authority for Advance Ruling constitution: Government notification establishes the body with prescribed composition and appointment rules. Constitution of an Authority for Advance Ruling requires Government notification of the Jharkhand Authority for Advance Ruling and permits designation of an Authority in another State on Council recommendation; the Authority shall have one member from central tax officers and one from State tax officers appointed by the Central and State Governments respectively, with qualifications, appointment method and terms and conditions of service to be prescribed.