According to Rule 103 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
Chapter 12 Advance Ruling Rules (Rule 103 to 107)
Chapter 12 Advance Ruling Rules (Rule 103 to 107)
Last updated at Dec. 16, 2024 by Teachoo
According to Rule 103 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.