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    <title>Constitution of Authority for Advance Ruling.</title>
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    <description>An Authority for Advance Ruling is to be constituted by government notification, and may be an Authority situated in another State. The Authority shall consist of one central tax officer member and one State tax officer member, appointed respectively by the Central and State Governments. Qualifications, appointment methods and terms and conditions of service of members are to be prescribed.</description>
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      <description>An Authority for Advance Ruling is to be constituted by government notification, and may be an Authority situated in another State. The Authority shall consist of one central tax officer member and one State tax officer member, appointed respectively by the Central and State Governments. Qualifications, appointment methods and terms and conditions of service of members are to be prescribed.</description>
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