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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Himachal Pradesh GST Act Section 96: Establishment of Authority for Advance Ruling with Members from Central and State Tax.</h1> The Himachal Pradesh Goods and Services Tax Act, 2017, under Section 96, mandates the establishment of the Himachal Pradesh Authority for Advance Ruling through government notification. The government may designate an authority from another state upon the Council's recommendation. This authority 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 methods, and service terms for these members are to be prescribed as per the regulations.
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