Advance Ruling mechanism constituted under GST law; two members appointed to provide binding advance rulings. Constitution of the Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017 is effected by notification under sub section (1) of section 96, appointing two members: Tmt Manasa Gangotri Kata, Joint Commissioner of GST & Central Excise, and Thiru C. Palani, Joint Commissioner (State Tax) (Taxation).