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 Uttarakhand 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. Constitution of Authority for Advance Ruling. (2) The Authority shall consist of- (i) one member from amongst the officers of central tax; and --------------------------------------------------------------------- 1-Substituted .by section 15 (a) of Act no 13 of 2019. 2-Substituted .by section 15 (b) of Act no 13 of 2019. 3-Substituted .by section 15 (b) (ii) of Act no 13 of 2019. The Uttarakhand Goods And Services Tax Act, 2017 110 (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.