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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 to be known as the Authority for Advance Ruling. The Authority shall consist of one member from amongst officers of central tax and one member from amongst officers of State tax, appointed by the Central Government and the State Government respectively. The qualifications, method of appointment and terms and conditions of service of the members shall be prescribed.</description>
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      <description>The Government shall, by notification, constitute an Authority to be known as the Authority for Advance Ruling. The Authority shall consist of one member from amongst officers of central tax and one member from amongst officers of State tax, appointed by the Central Government and the State Government respectively. The qualifications, method of appointment and terms and conditions of service of the members shall be prescribed.</description>
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