The Government shall, by notification, constitute an Authority
to be known as the Assam 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.
Application for advance ruling.-
Section 96 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 96.(1). 1
assam-goods-and-services-tax-act-2017-sec-96.json
•
Section 96
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "96",
"title": "Section 96.(1). 1",
"chapter": null,
"content": "The Government shall, by notification, constitute an Authority \nto be known as the Assam Authority for Advance Ruling: \nProvided that the Government may, on the recommendation of the \nCouncil, notify any Authority located in another State to act as the \nAuthority for the State. \n(2) The Authority shall consist of- \n(i) one member from amongst the officers of central tax; and \n(ii) one member from amongst the officers of State tax, \nto be appointed by the Central Government and the State \nGovernment respectively. \n(3) The qualifications, the method of appointment of the members \nand the terms and conditions of their services shall be such as may \nbe prescribed. \nApplication for advance ruling.-",
"footnote": "",
"is_definition": false,
"sort_order": 920
},
"prev_section": "95",
"next_section": "97"
}