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<h1>Authority for Advance Ruling established with specified composition and appointment procedures; interstate designation of authority allowed.</h1> The Government shall, by notification, constitute an Authority for Advance Ruling and may designate an Authority in another State on the Council's recommendation; the Authority shall consist of one central tax officer member and one State tax officer member appointed respectively by the Central and State Governments, with qualifications, appointment method and terms and conditions of service to be prescribed.