Authority for advance rulings

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....e Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such assent.] ^7[(3) On and from the date of appointment of the Customs Authority for Advance Rulings, every application and proceeding pending before the erstwhile Authority for Advance Rulings shall stand transferred to the Authority from the stage at which such appli....

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....te, constitute an Authority for giving advance rulings, to be called as ^2[the Authority for Advance Rulings (Central Excise, Customs and Service Tax)]. (2) The Authority shall consist of the following Members appointed by the Central Government, namely:- (a) a Chairperson, who is a retired Judge of the Supreme Court; (b) an officer of the Indian Customs and Central Exci....

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....f the Indian Revenue Service who is qualified to be a Member of Central Board of Direct Taxes" in clause (b) of sub-section (2) of section 245-O of the Income-tax Act, 1961 (43 of 1961) shall be construed as reference to "an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board". (2D) On and from the date of the authorisation of Authority un....

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.... was read as, "the Authority for giving advance rulings for the purposes of this Act and the said Authority" 6.  Substituted vide Section 66 of the Finance Act, 2018 w.e.f. 29-03-2018 before it was read as, "Authority" 7.  Inserted vide Section 66 of the Finance Act, 2018 w.e.f. 29-03-2018 8.  Omitted vide Section 12 of th....