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of <h1>Jammu and Kashmir reconstitutes GST Advance Ruling Authority u/s 96; new members appointed for better tax governance.</h1> The Government of Jammu and Kashmir has issued a notification superseding the previous notification SRO 534 dated 29.12.2017. Under section 96 of the Jammu and Kashmir Goods and Services Tax Act, 2017, and rule 103 of the associated rules, the Jammu and Kashmir Goods and Services Tax Advance Ruling Authority has been reconstituted. The new composition includes the Additional Commissioner of State Taxes (Tax Planning, Policy and Advance Ruling) as a member, and the Joint Commissioner of CGST Commissionerate, Jammu, as another member. This order is issued by the Finance Department of Jammu and Kashmir.
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