Section 96 of Sikkim GST Act 2017
[ Section 96 of Sikkim 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 Sikkim 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-
|(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.