Bare ActsThe KARNATAKA GOODS AND SERVICES TAX ACT, 2017

Section 96

Constitution of Authority for Advance Ruling

Amendment status not verified — confirm the current text below against the official source.

Constitution of Authority for Advance Ruling.- (1) The Government shall, by notification, constitute an Authority to be known as the Karnataka Authority for Advance Ruling: Provided that the Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State. (2) The Authority shall consist of- (i) one member from amongst the officers of central tax; and (ii) one member from amongst the officers of State tax, to be appointed by the Central Government and the State Government respectively. (3) The qualifications, the method of appointment of the members and the terms and conditions of their services shall be such as may be prescribed.

Section 96 – The KARNATAKA GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai