Advance Ruling Authority constituted appointing State and Central Tax joint commissioners as members to handle advance rulings. Notification constituting the Chhattisgarh Authority for Advance Ruling under Section 96(1) of the Chhattisgarh GST Act and rule 103, appointing as members a Joint Commissioner (State Tax) nominated by the Commissioner of State Tax, Chhattisgarh, and a Joint Commissioner (Central Tax) nominated by the Principal Commissioner of GST and Central Excise, Raipur, effective from the date of issue.
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Provisions expressly mentioned in the judgment/order text.
Advance Ruling Authority constituted appointing State and Central Tax joint commissioners as members to handle advance rulings.
Notification constituting the Chhattisgarh Authority for Advance Ruling under Section 96(1) of the Chhattisgarh GST Act and rule 103, appointing as members a Joint Commissioner (State Tax) nominated by the Commissioner of State Tax, Chhattisgarh, and a Joint Commissioner (Central Tax) nominated by the Principal Commissioner of GST and Central Excise, Raipur, effective from the date of issue.
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