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of <h1>Constitution of National Appellate Authority for Advance Ruling with President and Technical Members, appointment, tenure, removal, post-service bar</h1> A National Appellate Authority for Advance Ruling is to be constituted to hear specified appeals; it comprises a President (qualified judicial person), a Technical Member (Centre) with substantial central revenue service experience, and a Technical Member (State) with senior state tax/finance experience. The Government appoints members following prescribed selection procedures, ensures absence of conflicting interests, and fixes terms, salaries and conditions which cannot be detrimentally varied. Tenures, retirement ages, resignation process, grounds and procedures for removal or suspension (including inquiry by a Supreme Court judge) and a post-service bar on appearing before the Authority are provided.
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