Appellate Authority for Advance Ruling constituted under GST law with specified membership and immediate effect. An Appellate Authority for Advance Ruling under the Jammu and Kashmir GST framework is constituted by executive notification, invoking the statutory GST powers and implementing rules, effective immediately. The notification specifies the Authority's composition as the Commissioner of Commercial Taxes, J&K, and the Chief Commissioner of GST, Chandigarh Zone, as members and is issued by the Finance Department.
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Provisions expressly mentioned in the judgment/order text.
Appellate Authority for Advance Ruling constituted under GST law with specified membership and immediate effect.
An Appellate Authority for Advance Ruling under the Jammu and Kashmir GST framework is constituted by executive notification, invoking the statutory GST powers and implementing rules, effective immediately. The notification specifies the Authority's composition as the Commissioner of Commercial Taxes, J&K, and the Chief Commissioner of GST, Chandigarh Zone, as members and is issued by the Finance Department.
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