Bare ActsThe Maharashtra 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.

( 1 ) The Government shall, by notification, constitute an Authority to be known as the Maharashtra 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 Maharashtra Goods and Services Tax Act, 2017 | DailyLaw.ai