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    <description>Constitution of the Tamil Nadu Authority for Advance Ruling under section 96(1) of the Tamil Nadu Goods and Services Tax Act, 2017, is effected in supersession of the earlier Commercial Taxes and Registration Department notification issued in February 2024. The Authority consists of a Central Tax member serving as Additional Commissioner of GST and Central Excise, Audit-II, and a State Tax member serving as Joint Commissioner (State Tax).</description>
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