Q 351. What will be the composition of Authority for advance rulings (AAR) under GST?


Ans. ‘Authority for advance ruling’ (AAR) shall comprise one  member  CGST  and  one  member  SGST.  They  will be appointed by the Central and State government respectively. Their qualification and eligibility condition for appointment will be prescribed in the Model GST Rules. (Section 95). [ As per FAQ on GST published by NACEN ] 52…

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