Authority for Advance Ruling established by State notification; composition requires central and state tax officers appointed by respective governments. The Government must constitute an Authority for Advance Ruling by notification and may, on Council recommendation, notify an Authority in another State to act for the State. The Authority shall consist of one member from central tax officers and one member from State tax officers, appointed respectively by the Central Government and the State Government, while qualifications, appointment method and terms and conditions of service are to be prescribed.
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Authority for Advance Ruling established by State notification; composition requires central and state tax officers appointed by respective governments.
The Government must constitute an Authority for Advance Ruling by notification and may, on Council recommendation, notify an Authority in another State to act for the State. The Authority shall consist of one member from central tax officers and one member from State tax officers, appointed respectively by the Central Government and the State Government, while qualifications, appointment method and terms and conditions of service are to be prescribed.
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