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<h1>Jharkhand Authority of Advance Ruling Formed Under GST Act; Effective from July 1, 2017, per Sections 97, 98.</h1> The Jharkhand Authority of Advance Ruling is constituted by the State Government under the Jharkhand Goods and Services Tax Act, 2017. The authority includes two officials: a Joint Commissioner from the CGST & CX, Dhanbad, and a Joint Commissioner (Administration) from Ranchi Division. It will operate according to Sections 97 and 98 of the Act and Rules 103 to 107 of the Jharkhand GST Rules, 2017. This notification is effective from July 1, 2017, as ordered by the Governor of Jharkhand and issued by the Additional Chief Secretary-cum-Commissioner.