Authority for Advance Ruling established to provide GST rulings, with central and state officer members and prescribed service conditions. An Authority for Advance Ruling must be constituted by government notification, with a possible designation of an Authority situated in another State on Council recommendation; it shall comprise one central tax officer and one State tax officer appointed by the Central and State Governments respectively, while the qualifications, appointment method and terms and conditions of service of members are to be prescribed.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Ruling established to provide GST rulings, with central and state officer members and prescribed service conditions.
An Authority for Advance Ruling must be constituted by government notification, with a possible designation of an Authority situated in another State on Council recommendation; it shall comprise one central tax officer and one State tax officer appointed by the Central and State Governments respectively, while the qualifications, appointment method and terms and conditions of service of members are to be prescribed.
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