GST India Forum – Goods and Services Tax | Place for Experts › Forums › Bare Law › Section 114- Authority for Advance Ruling
- Madrecha and CoParticipantDecember 17, 2016 at 4:39 PMPost count: 202Topics: 202
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(1) The Authority shall be located in each State.
(2) The Authority shall comprise of one member CGST and one member SGST to be appointed respectively by the Central Government and the State Government.
(3) The qualifications, eligibility conditions, method and the process of appointment of the members shall be as may be prescribed.
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