Authority for Advance Ruling established by government notification with specified central and state tax member composition and prescribed qualifications. An Authority for Advance Ruling is constituted by government notification and may be an authority in another State on Council recommendation; it shall consist of one member from Central tax officers and one member from State tax officers appointed by the Central and State Governments respectively, with qualifications, appointment method and terms and conditions of service prescribed.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Ruling established by government notification with specified central and state tax member composition and prescribed qualifications.
An Authority for Advance Ruling is constituted by government notification and may be an authority in another State on Council recommendation; it shall consist of one member from Central tax officers and one member from State tax officers appointed by the Central and State Governments respectively, with qualifications, appointment method and terms and conditions of service prescribed.
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