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 West Bengal 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. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 69 The West Bengal Goods and Services Tax Act, 2017. (Chapter XV1T—Advance Ruling.—Sections 97, 98.) Application for Advance Ruling. Procedure on receipt of application. (2) The Authority shall consist of— (a) one member from amongst the officers of central tax; and (b) 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.