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    <title>Constitution of Authority for Advance Ruling.</title>
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    <description>An Authority for Advance Ruling must be constituted by government notification, with a possible designation of an Authority situated in another State on Council recommendation; it shall comprise one central tax officer and one State tax officer appointed by the Central and State Governments respectively, while the qualifications, appointment method and terms and conditions of service of members are to be prescribed.</description>
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      <description>An Authority for Advance Ruling must be constituted by government notification, with a possible designation of an Authority situated in another State on Council recommendation; it shall comprise one central tax officer and one State tax officer appointed by the Central and State Governments respectively, while the qualifications, appointment method and terms and conditions of service of members are to be prescribed.</description>
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