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    <title>Constitution of Authority for Advance Ruling.</title>
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    <description>Section 96 mandates constitution of the Punjab Authority for Advance Ruling by government notification, permitting designation of an Authority in another State on Council recommendation. It prescribes composition of two members-one from central tax officers and one from State tax officers-appointed by the Central and State Governments respectively, and delegates specification of qualifications, appointment method, and terms and conditions to prescribed rules.</description>
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      <description>Section 96 mandates constitution of the Punjab Authority for Advance Ruling by government notification, permitting designation of an Authority in another State on Council recommendation. It prescribes composition of two members-one from central tax officers and one from State tax officers-appointed by the Central and State Governments respectively, and delegates specification of qualifications, appointment method, and terms and conditions to prescribed rules.</description>
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