Section 96 of Rajasthan GST Act: “Constitution of Authority for Advance Ruling”

Section 96 : “Constitution of Authority for Advance Ruling” (Rajasthan GST Act, 2017)

Provisions under Section 96 of the Rajasthan GST Act, 2017 relating to “Constitution of Authority for Advance Ruling”, are as under:

(1) The Government shall, by notification, constitute an Authority to be known as the Rajasthan 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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