Section 96 Himachal Pradesh GST Act 2017 : Constitution of Authority for Advance Ruling

By | August 21, 2017
(Last Updated On: August 21, 2017)

Section 96 Himachal Pradesh GST Act 2017

( Section 96 Himachal Pradesh GST Act 2017  explains Constitution of Authority for Advance Ruling and is covered in CHAPTER-XVII ADVANCE RULING )

Constitution of Authority for Advance Ruling

96. (1) The Government shall, by notification, constitute an Authority to be known as the Himachal Pradesh Authority for Advance Ruling :

Provided that the Government may, on the recommendations 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.

 


Himachal Pradesh  GST Act 2017

Himachal Pradesh GST Rules 2017

Himachal Pradesh  GST Notifications

Himachal Pradesh  GST Rate Notifications

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