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of <h1>Chhattisgarh Sets Up Authority for Advance Ruling under GST Act 2017, Complying with Section 96 and Rule 103.</h1> The Government of Chhattisgarh has established the Chhattisgarh Authority of Advance Ruling under the Chhattisgarh Goods and Services Tax Act, 2017, effective from the date of this notification. This authority is constituted as per Section 96 and Rule 103 of the Act and Rules, respectively. The authority comprises two officers: a Joint Commissioner of State Tax nominated by the Commissioner of State Tax, Chhattisgarh, and a Joint Commissioner of Central Tax nominated by the Principal Commissioner of GST and Central Excise, Raipur. This notification is issued by order of the Governor of Chhattisgarh.
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