Advance ruling authority definitions clarify scope of central taxes and institutional roles under the Bill. Defines key terms for the Authority for Advance Rulings on Central Taxes: the appointed day for constitution, the Authority constituted under the Act, Chairperson and Member (with Chairperson included as Member), prescribed as matters provided by rules, and an expansive definition of Central taxes covering taxes under specified central statutes and any law charging taxes in the same manner.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling authority definitions clarify scope of central taxes and institutional roles under the Bill.
Defines key terms for the Authority for Advance Rulings on Central Taxes: the appointed day for constitution, the Authority constituted under the Act, Chairperson and Member (with Chairperson included as Member), prescribed as matters provided by rules, and an expansive definition of Central taxes covering taxes under specified central statutes and any law charging taxes in the same manner.
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