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		<title>Section 96 of Sikkim GST Act 2017 : Constitution of Authority for Advance Ruling</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Sat, 02 Jun 2018 06:50:55 +0000</pubDate>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[Section 96 of Sikkim GST Act 2017]]></category>
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					<description><![CDATA[<p>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] [ Enforced with effect from 1-7-2017. ] Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Sikkim Authority for… <span class="read-more"><a href="https://www.taxheal.com/section-96-of-sikkim-gst-act-2017.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<h1 style="text-align: center;">Section 96 of <i>Sikkim GST Act 2017 </i></h1>
<p>[ Section 96 of <i>Sikkim GST Act 2017 explains <b>Constitution of Authority for Advance Ruling</b><b> and is covered in  </b></i>CHAPTER XVII  <b>ADVANCE RULING</b><b>]</b></p>
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<div id="Div3" class="w100 fl-l mart15 ">[ Enforced with effect from <b>1-7-2017</b>. ]</div>
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<p><b>Constitution of Authority for Advance Ruling</b></p>
<p><b>96.</b> (1) The Government shall, by notification, constitute an Authority to be known as the Sikkim Authority for Advance Ruling:</p>
<p><b>Provided </b>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.</p>
<p>(2) The Authority shall consist of-</p>
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<td align="right" valign="top">(<i>i</i>)</td>
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<td class="list" align="justify" valign="top">one member from amongst the officers of central tax; and</td>
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<td align="right" valign="top">(<i>ii</i>)</td>
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<td class="list" align="justify" valign="top">one member from amongst the officers of State tax,</td>
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<p>to be appointed by the Central Government and the State Government respectively.</p>
<p>(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.</p>
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<p><a href="//taxheal.com/sikkim-gst-act-2017.html" target="_blank" rel="noopener">Sikkim GST Act 2017</a></p>
<p><a href="//taxheal.com/sikkim-gst-bill-2017.html" target="_blank" rel="noopener">Sikkim GST Bill 2017</a></p>
<p><a href="//taxheal.com/sikkim-gst-rules-2017-download.html" target="_blank" rel="noopener">Sikkim GST Rules 2017</a></p>
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