section 96
Constitution of Authority for Advance Ruling
The Punjab Goods and Services Tax Act, 2017Tax201788 of 142 sections available20 chapters
Chapter XVII ADVANCE RULING
Statutory text
- (1) The Government shall, by notification, constitute an Authority to be known as the Punjab 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.
- (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.
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