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    <description>Constitutes the Kerala Authority for Advance Ruling under Section 96 of the Kerala State Goods and Services Tax Act, 2017 and rule 103 of the Rules, listing two appointed members: Shri Senthil Nathan, S., IRS, Joint Commissioner, Central Tax and Central Excise, Thiruvananthapuram Commissionerate, and Shri N. Thulaseedharan Pillai, Joint Commissioner (General) of State Tax, Thiruvananthapuram, with the statutory purpose to pronounce advance rulings under Section 97 of the Act.</description>
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