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of <h1>Jharkhand GST Act 2017 Requires Setting Up of Advance Ruling Authority with Central and State Tax Officers</h1> The Jharkhand Goods and Services Tax Act, 2017 mandates the establishment of the Jharkhand Authority for Advance Ruling through 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 one from state tax officers, appointed by the Central and State Governments, respectively. The qualifications, appointment method, and service terms for these members are to be prescribed by relevant regulations.
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