Bare ActsThe Rajasthan Goods and Services Tax, 2017

Section 96

Constitution of Authority for Advance Ruling

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Constitution of Authority for Advance Ruling.- (1) The Government shall, by notification, constitute an Authority to be known as the Rajasthan 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. 217 Inserted vide RGST Amendment Ordinance, 2019. 218 Inserted vide RGST Amendment Ordinance, 2019. 219 Inserted vide RGST Amendment Ordinance, 2019. Page 140 of 217 (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 Rajasthan Goods and Services Tax, 2017 | DailyLaw.ai