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<h1>Puducherry Authority for Advance Ruling Reconstituted Under GST Act, 2017; Includes Joint Commissioners from Central and State Tax Departments.</h1> The Government of Puducherry has reconstituted the Puducherry Authority for Advance Ruling under the Puducherry Goods and Services Tax Act, 2017, as per the powers granted by section 96 of the Act. This reconstitution supersedes a previous notification issued in October 2018. The Authority now includes two members: a Joint Commissioner from the Office of the Commissioner of GST and Central Excise and a Joint Commissioner from the Commercial Taxes Department, both representing central and state tax, respectively. Any vacancies will be automatically filled by appointed officers. The Authority will operate from the Office of the Commissioner of State Tax, Puducherry.