Section 96 Rajashtan GST Act 2017

Section 96 Rajashtan GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in Chapter XVII Advance Ruling 

( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )

96. Constitution of Authority for Advance Ruling.-

(1) The Government shall, by notification, constitute an Authority to be known as the Rajasthan 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.

If you have any comments about Section 96 Rajashtan GST Act 2017 , share below your thoughts:

Related Books on CGST ACT 2017