Section 96 UP GST Act 2017
[ Section 96 UP GST Act 2017 (Uttar 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 Uttar Pradesh 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 tenns and conditions of their services shall be such as may be prescribed.
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