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of <h1>Jammu and Kashmir forms GST Advance Ruling Authority u/s 96 of the GST Act, 2017.</h1> The Government of Jammu and Kashmir has established the Jammu and Kashmir Goods and Services Tax Advance Ruling Authority under the powers granted by section 96 of the Jammu and Kashmir Goods and Services Tax Act, 2017, and Rule 103 of the associated rules. The authority's composition includes the Additional Commissioner, Tax Planning J & K, and the Joint Commissioner, CGST & CX Jammu. This notification, dated December 29, 2017, was issued by the Finance Department and signed by the Principal Secretary to the Government.
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