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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 for Advance Ruling, and may nominate an Authority in another State on the Council&#039;s recommendation. The Authority shall consist of one central tax officer and one State tax officer appointed respectively by the Central and State Governments, with qualifications, appointment method and terms and conditions to be prescribed.</description>
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      <description>The Government shall, by notification, constitute an Authority for Advance Ruling, and may nominate an Authority in another State on the Council&#039;s recommendation. The Authority shall consist of one central tax officer and one State tax officer appointed respectively by the Central and State Governments, with qualifications, appointment method and terms and conditions to be prescribed.</description>
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