Constitution of Authority for Advance Ruling.
Section 96
GST – States
ADVANCE RULING
Mizoram Goods and Services Tax Act, 2017
96. Constitution of Authority for Advance Ruling.-
(1) The Government shall, by notification, constitute an Authority to be known as the Mizoram 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 shal
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