Establishment of Apex and Zonal advisory committees to advise on VAT administration, simplification, and zone level compliance. Constitutes an Apex Advisory Committee chaired by the Commissioner, Value Added Tax, and ten Zonal Advisory Committees chaired by Joint/Additional Commissioners to advise on VAT law administration, simplify rules and procedures, suggest implementation measures, and meet quarterly; the Apex body comprises nineteen members from departmental, professional and trade constituencies, while each Zonal Committee of eleven members addresses zone specific trade issues, remedial measures, compliance promotion and referrals to the Apex Committee.