Question 4 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 4 – Q 4. 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). – Statutory
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