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<h1>Tamil Nadu Sets Up New Advance Ruling Authority for GST, Replacing 2019 Notification u/s 96 of GST Act.</h1> The Government of Tamil Nadu has constituted the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017. This authority is established by the powers granted in Section 96 of the Act, replacing a previous notification from June 2019. The authority comprises two members: an Additional Commissioner of GST and Central Excise, and a Joint Commissioner of Commercial Taxes, effective from May 19, 2020, and July 5, 2021, respectively. This notification was issued by the Secretary to the Government, Commercial Taxes and Registration Department.