Authority for Advance Ruling requires government notification and includes central and state tax officer members. Constitution of an Authority for Advance Ruling is to be effected by government notification and may designate an Authority in another State on Council recommendation. The Authority shall consist of two members-one from central tax officers and one from State tax officers-appointed respectively by the Central and State Governments, with their qualifications, appointment method and terms and conditions of service to be prescribed.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Ruling requires government notification and includes central and state tax officer members.
Constitution of an Authority for Advance Ruling is to be effected by government notification and may designate an Authority in another State on Council recommendation. The Authority shall consist of two members-one from central tax officers and one from State tax officers-appointed respectively by the Central and State Governments, with their qualifications, appointment method and terms and conditions of service to be prescribed.
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