Kerala Forms Advance Ruling Authority under GST Act 2017, Comprising Two Joint Commissioners for Tax Matters.
The Government of Kerala has established the Kerala Authority for Advance Ruling under the Kerala State Goods and Services Tax Act, 2017. This authority is constituted in accordance with Section 96 and Rule 103 of the Kerala GST Rules, 2017. It comprises two members: a Joint Commissioner from the Central Tax and Central Excise, and a Joint Commissioner (General) of State Tax, both based in Thiruvananthapuram. The purpose of this authority is to provide advance rulings on applications submitted under Section 97 of the Act.