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<h1>Meghalaya forms Authority for Advance Ruling u/r 103 of GST Rules to streamline state tax queries.</h1> The Government of Meghalaya has issued a notification under Rule 103 of the Meghalaya Goods and Services Tax Rules, 2017, to establish the Authority for Advance Ruling for the state. This authority comprises two officers: the Joint Commissioner of Central Goods and Services Tax, Shillong Zone, and the Joint Commissioner of Taxes, Meghalaya, Shillong. The notification includes their contact details and email addresses. This authority is intended to facilitate advance rulings on GST matters within the state.