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