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    <title>Constitution of Authority for Advance Ruling.</title>
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    <description>The State shall constitute the Meghalaya Authority for Advance Ruling by notification, with power to notify an Authority in another State on Council recommendation; it shall consist of one central tax officer member and one State tax officer member appointed by the Central and State Governments respectively, with qualifications, appointment method, and terms and conditions to be prescribed.</description>
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      <description>The State shall constitute the Meghalaya Authority for Advance Ruling by notification, with power to notify an Authority in another State on Council recommendation; it shall consist of one central tax officer member and one State tax officer member appointed by the Central and State Governments respectively, with qualifications, appointment method, and terms and conditions to be prescribed.</description>
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