Advance Ruling panel constituted with central and state tax members under GST for advance determinations. The Government, invoking its power under the GST Act, constitutes the Authority for Advance Ruling by administrative notification and specifies initial membership: a Joint Commissioner nominated by the Central Government and a Joint Commissioner (Legal) of State Tax as the State member, thereby establishing the panel to deliver advance rulings under the GST framework.
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.
Advance Ruling panel constituted with central and state tax members under GST for advance determinations.
The Government, invoking its power under the GST Act, constitutes the Authority for Advance Ruling by administrative notification and specifies initial membership: a Joint Commissioner nominated by the Central Government and a Joint Commissioner (Legal) of State Tax as the State member, thereby establishing the panel to deliver advance rulings under the GST framework.
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