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