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    <title>Constitution of Authority for Advance Ruling</title>
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    <description>The Government shall, by notification, constitute an Authority for Advance Ruling, and may notify an Authority in another State on Council 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. Qualifications, appointment method, and terms and conditions of service of members shall be prescribed.</description>
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      <title>Constitution of Authority for Advance Ruling</title>
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      <description>The Government shall, by notification, constitute an Authority for Advance Ruling, and may notify an Authority in another State on Council 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. Qualifications, appointment method, and terms and conditions of service of members shall be prescribed.</description>
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