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<h1>Reconstituting the Advance Ruling Authority u/s 96(1) with new central and state tax members, superseding earlier notification (1)</h1> The notification supersedes an earlier notification and reconstitutes the Tamil Nadu Authority for Advance Ruling under section 96(1) of the Tamil Nadu Goods and Services Tax Act, 2017 by appointing two specified members, one from the central tax administration and one from the State tax administration, with their respective dates of effect. The operative effect is that, from those effective dates, the Authority stands constituted with the newly notified membership for the purposes of exercising advance ruling functions under the Act.