Concurrent appointment of advance rulings members enables holding office under central sales tax and central taxes regimes. Amendments allow the Chairperson or a Member appointed under the Authority for Advance Rulings on Central Taxes Act, 2007 to additionally be appointed as Chairperson or Member under the Central Sales Tax Act, 1956, notwithstanding prior limitations; and update section 24 references to replace the Income tax Authority for Advance Rulings with the Authority for Advance Rulings on Central Taxes and to substitute the generic designation with the specific Authority name.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concurrent appointment of advance rulings members enables holding office under central sales tax and central taxes regimes.
Amendments allow the Chairperson or a Member appointed under the Authority for Advance Rulings on Central Taxes Act, 2007 to additionally be appointed as Chairperson or Member under the Central Sales Tax Act, 1956, notwithstanding prior limitations; and update section 24 references to replace the Income tax Authority for Advance Rulings with the Authority for Advance Rulings on Central Taxes and to substitute the generic designation with the specific Authority name.
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