Advance Ruling constituted under Section 96 of the GST Act; member appointments made and operative upon publication. Constitution of an Authority for Advance Ruling under Section 96(1) of the Tripura State GST Act, 2017 is effected by notification, establishing the institutional mechanism for advance rulings. The notification names two appointed members and provides that the Authority comes into force from the date of its publication in the Official Gazette, limiting the instrument's operative content to constitution, membership, and commencement.
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Provisions expressly mentioned in the judgment/order text.
Advance Ruling constituted under Section 96 of the GST Act; member appointments made and operative upon publication.
Constitution of an Authority for Advance Ruling under Section 96(1) of the Tripura State GST Act, 2017 is effected by notification, establishing the institutional mechanism for advance rulings. The notification names two appointed members and provides that the Authority comes into force from the date of its publication in the Official Gazette, limiting the instrument's operative content to constitution, membership, and commencement.
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