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<h1>Andhra Pradesh forms Advance Ruling Authority for GST u/s 96 and Rule 103 with two Joint Commissioners.</h1> The Government of Andhra Pradesh has constituted the Andhra Pradesh Authority for Advance Ruling under the Andhra Pradesh Goods and Services Tax Act, 2017. This authority comprises two members: a Joint Commissioner of Central Tax from Tirupathi and a Joint Commissioner of State Tax from the office of the Chief Commissioner of State Tax in Edupugallu, Krishna District. The authority will operate from the Chief Commissioner's office in Edupugallu. This appointment is made under the powers granted by Section 96 of the Act and Rule 103 of the corresponding rules.