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    <title>Constitution of Authority for Advance Ruling.</title>
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    <description>The Government shall notify an Authority called the Karnataka Authority for Advance Ruling and may, on Council recommendation, notify an Authority in another State. The Authority is to consist of one member from central tax officers and one member from State tax officers, appointed respectively by the Central and State Governments. Qualifications, appointment method, and terms and conditions of service of members are to be prescribed by subordinate rules.</description>
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      <description>The Government shall notify an Authority called the Karnataka Authority for Advance Ruling and may, on Council recommendation, notify an Authority in another State. The Authority is to consist of one member from central tax officers and one member from State tax officers, appointed respectively by the Central and State Governments. Qualifications, appointment method, and terms and conditions of service of members are to be prescribed by subordinate rules.</description>
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