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    <title>Constitution of Authority for Advance Ruling.</title>
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    <description>An Authority for Advance Ruling shall be constituted by the Government by notification, and may be an Authority located in another State on the Council&#039;s recommendation. The Authority shall consist of one member from central tax officers and one member from State tax officers, appointed respectively by the Central and State Governments, with qualifications, appointment method and terms of service to be prescribed.</description>
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      <description>An Authority for Advance Ruling shall be constituted by the Government by notification, and may be an Authority located in another State on the Council&#039;s recommendation. The Authority shall consist of one member from central tax officers and one member from State tax officers, appointed respectively by the Central and State Governments, with qualifications, appointment method and terms of service to be prescribed.</description>
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