Advance ruling authority constitution under Punjab GST law reconstituted with nominees from Central and State Governments. Section 96 of the Punjab Goods and Services Tax Act, 2017 is invoked to constitute the Punjab Authority for Advance Ruling, superseding the earlier notification and reconstituting the Authority with two members appointed by the Central Government and the State Government of Punjab. The members notified are Sh. Avnish Prashar, Joint Commissioner, Central Goods and Services Tax Commissionerate, Ludhiana, and Mr. Ajay Kumar, Joint Commissioner, State Tax, Punjab, thereby formalising the Authority's composition under the State GST framework.