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    <description>Reconstitution of the Jammu and Kashmir Goods and Services Tax Advance Ruling Authority is made under section 96 of the J&amp;K GST Act, 2017 read with rule 103 of the J&amp;K GST Rules, 2017, superseding SRO-534 dated 29-12-2017 and specifying two members: the Additional Commissioner, State Taxes (Tax Planning, Policy and Advance Ruling) and the Joint Commissioner, CGST Commissionerate, Jammu.</description>
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