Constitution of Authority for Advance Ruling: (1) The Central Government shal — LIST OF AMENDING ACTS

15. Constitution of Authority for Advance Ruling: (1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory) Authority for Advance Ruling: Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State O any other Union territory to act as the Authority for the purposes of this Act. (2 The Authority shall consist of one member from amongst the officers of central tax; and (ii) one member from amongst the officers of Union territory tax, to be appointed by the Central Government: (3) The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed.

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