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of <h1>Delhi GST Act 2017: Establishment of Authority for Advance Ruling, Appointment of Central and State Tax Officers Detailed</h1> The Delhi Goods and Services Tax Act, 2017, mandates the establishment of the Delhi Authority for Advance Ruling through government notification. This Authority may also be designated from another state upon the Council's recommendation. It 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 method, and service terms for these members are to be prescribed as per the Act.
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