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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 rulings under the GST framework and may delegate that function to an Authority in another State on Council recommendation. The Authority shall consist of two members-one from central tax officers and one from State tax officers-appointed respectively by the Central and State Governments. Qualifications, appointment procedures, and terms and conditions of service for members are to be prescribed.</description>
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      <description>The Government shall, by notification, constitute an Authority for advance rulings under the GST framework and may delegate that function to an Authority in another State on Council recommendation. The Authority shall consist of two members-one from central tax officers and one from State tax officers-appointed respectively by the Central and State Governments. Qualifications, appointment procedures, and terms and conditions of service for members are to be prescribed.</description>
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