Authority for Advance Ruling constituted under state GST law, office established at Dehradun with retrospective commencement. Constitution of the Authority for Advance Ruling under section 96(1) of the Uttarakhand Goods and Services Tax Act, 2017 is effected by notification establishing the Uttarakhand Authority for Advance Ruling with its office at Dehradun, and the notification declares the Authority to be deemed in force from the commencement date, recorded in an official finance section notification signed by the state secretary.