Authority for Advance Ruling established by government to govern GST matters with central and state tax members appointed respectively. Government notification shall constitute an Authority for Advance Ruling; the Government may designate an Authority in another State. The Authority shall comprise one central tax officer member and one State tax officer member, appointed respectively by the Central Government and the State Government. 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 by government to govern GST matters with central and state tax members appointed respectively.
Government notification shall constitute an Authority for Advance Ruling; the Government may designate an Authority in another State. The Authority shall comprise one central tax officer member and one State tax officer member, appointed respectively by the Central Government and the State Government. Qualifications, appointment method and terms and conditions of service of members are to be prescribed.
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