Section 96 – GST – States – ADVANCE RULING – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 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 shall consist of- (
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