Advance ruling authority: constitution requires central and state tax officer members, with appointments and service terms prescribed. The Government shall, by notification, constitute the Maharashtra Authority for Advance Ruling or may notify an Authority in another State on Council recommendation; the Authority shall consist of one member from central tax officers and one from State tax officers appointed by the Central and State Governments respectively, with qualifications, appointment method and terms and conditions of service to be prescribed.
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Advance ruling authority: constitution requires central and state tax officer members, with appointments and service terms prescribed.
The Government shall, by notification, constitute the Maharashtra Authority for Advance Ruling or may notify an Authority in another State on Council recommendation; the Authority shall consist of one member from central tax officers and one from State tax officers appointed by the Central and State Governments respectively, with qualifications, appointment method and terms and conditions of service to be prescribed.
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