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of <h1>Madhya Pradesh GST Act Section 96 Establishes Authority for Advance Ruling with Members from Central and State Tax Officers.</h1> Section 96 of the Madhya Pradesh Goods and Services Tax Act, 2017, mandates the formation of the Madhya Pradesh Authority for Advance Ruling through a government notification. This Authority may also be designated from another state's authority 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 procedures, and service terms for these members are to be prescribed by the relevant authorities.
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