Definitions.

(l) The,:Government shall, ,by ,notification, constitute an Constitution of Autli Authority to be Jui.own as the Manipur Authority for for Advance Ruling. Advance Ruling: I>rovided ?.the Qpvenunent piay, on-the recommendation of the Council, noμfy ani,??ority.lqcated in another .Sμte to act as the .I\Jlthority for ?s1' •. ,; {2) The Authority snallctiri?ist. of- . . . .. . . . "' (i) one member from am?ngst dieofficers or' central ?and , (ii) one memheLf;rom amongst the officer&of State wr, ·i,; L, - . to be appointed by the Central Government and the. State Government respectively. ?:; (3) The qualifications, -the DJethpd;of appointment of the members and the terms and conditions of their services shall he such as may be prescribed. 97. · (1) An applkanNiesirous of ?btainfug ari a?vance ruling Application foradvance under this CHaptet ma·yr iriili''an applicatiQn in such tilling. form and manner and accompaniedby such fee as may be1prescribed, stating.the4Ueslionon whichthe advance nwng is soughttir,

(2) The question on wHith'1the advahce ruling is sought underthis Act. slillltWfh'?bf, - (a) classification of any goods or services or both; (b) ·, -applicab?ia notifi.ution ·Issued under the provisions ofthis Act; ''.' - - ::':JP'·'J? {\'- .. : ? . ,-?"_:[?-: ;,:- . '• ( c) determination of??- ?4 value.9fsupRlr, gf goods Of services or??; · " · · · f>i(d) admissibility' of input tax ?t of tax paid or deeined1fo Have been paid;" . ':.' . . .. •.. . ,J . . ; r --?-· ( e) determination of the liability to pay tax on any ·; go9ds'or serricea or both; (f) ?heiti? applicant is required to be registered; (g) ·· whether any particulaf.thingdone·by the applicant with respect to any goods or services' or both amdunts to or results in a supply of goods or services or both, within the meaning of that term. ; ;!_ .. :) 98. (1) On receipt of an application.·· the Authority shall cause a copy thereof to be forwarded to the CCP,!Cepted ofij.cer and, if necessary, call ttp<,,n, him to? 'the .relevant records: '· ,,i' Provided. that wh.-.anyrecords havebeen,caJled.for by the Authority in. any case, sudi records shall,? ss.sccn as. p<>ssμ,Ie, be returned to thesaid concerned officer. (2) The Autb:ority·may, after examining theiapplication and tht?record&called for and after hearing the'applicant or' his authorised representative ana the· concerned officer or his authorised representatiye, ;by order, either admit or reject the application: . . •: )L Providedthat .the Authority shall not admitthe appli?tion where the question raised in the application is' already pending or decided in any proceedings in the case of an,applicant under any of the prd+isions of this Act: " ,. Provided further that no application shall be. rejected un4?r this sub-section unless an opportunity of hearing has been given:to the applicant» L · · · . Provided alsQ that.where,? ,appli?o.n ? ?ected, the · ,,:11eason, for such reje,¢on ?-? specified in.the order, l (3) '",A copy ofevery order '9,adt.μrider sub?sectio(l (2) shall be sentto the applicant and to the.ronceffledofficer. Procedure on receipt '1 application.

( 4) Where an application is·adni'itted undersub-section (2), the A¥thoritysliall; aftei- mmtningsuch further?erial as may be placed ?fore· Why the applicant or obtalned by the Authdrfty and after"providing an opportunity1 · of being heard to the applicant or . his authorised repres?I!tative as well as . to. the ionq!rned_ officer or his author?a 'representative, pronounce its acfv?nce ruling on the question specified in the application.· -'.C .:? . C. ' (5) Wb,eiethe m?mbers ·of the Aμthorlt,y differ on any <fy?tion on wpich. theadvance nμfug is sought. they snail state.? poptt or points on wJuch they differ and make a reference to the Appellate Authority for hearing anp decisj.on on such question. · (6) 'lhe Authority'-shall.j,rono,urice its advance ruling in writing within ninety days 'from the date of receipt of application. · (7) A -?PY.·. of the advance ruling pronounced by the ?erity duly signed by the·? and certified in such manner as niay be. prescribed s}wl be sent to the . applic:ant, the concerned officer·· and the judsdictional officeraftersuch pronouncement. ";: ? f ? -? 99. The Government shall, bynotificatiOil, constitute an Authority to be know.p. as Manipur Appellate J\uthoritr for Advance , . R.Wing fo,r GQods and Services Tax for hearing appeals against the a?, Juling _pronounq!p by the Mvance Ruling Authority consistmg of- · · ··· · (i) ?e r?¥ -??.rn!¥<>nei' . of Central. tax as n · ?· t&i'by the Board; and . . · · :, .. ,'8P ·· .. ·,: (ii) "'tlieeommtssioHerhfstatetiJt ._, ,.,1 < fr .,, Pi?vid??f'that the G?tlml?t?Y, 1.>nthe recommendations of the Council, notify any Appellate· Authority' located in another State. or Uni<>? ltrJ#ory to &;ct as the Appellate Authority for the State. . . . ·.· ·. · · . 11·· . • · ·' 1:f·, Constitution of Appellate Authority for