Authority for Advance Ruling constituted under GST framework, appointing two members and taking effect on Gazette publication. Constitution of an Authority for Advance Ruling under the GST statute by notification appointing two named tax officers as members; the notification is issued by the State Finance Department and takes effect upon publication in the Official Gazette, thereby establishing the Authority to perform advance ruling functions under the Act.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Ruling constituted under GST framework, appointing two members and taking effect on Gazette publication.
Constitution of an Authority for Advance Ruling under the GST statute by notification appointing two named tax officers as members; the notification is issued by the State Finance Department and takes effect upon publication in the Official Gazette, thereby establishing the Authority to perform advance ruling functions under the Act.
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