Constitution of Authority for Advance Ruling
Section 96 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with constitution of Authority for Advance Ruling. The Government shall, by notification, constitute an Authority to be known as the Andhra 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.
Constitution of Authority for Advance Ruling- (1) The Government shall, by notification, constitute an Authority to be known as the Andhra 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 terms and conditions of their services shall be such as may be prescribed.
Section 96, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Questions about Section 96
What does Section 96 of the Andhra Pradesh Goods and Services Tax Act deal with?
Section 96 of the Andhra Pradesh Goods and Services Tax Act is headed "Constitution of Authority for Advance Ruling". The Government shall, by notification, constitute an Authority to be known as the Andhra 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.
How do I find court cases under Section 96 of the Andhra Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 96, section 96 Andhra Pradesh Goods and Services Tax Act, section 96 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 96 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?
1 other provision in this corpus refers back to it.
When was the Andhra Pradesh Goods and Services Tax Act enacted?
Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions - In this Act, unless the context otherwise requires4932 words
- 142. Miscellaneous transitional provisions1933 words
- 174. Repeal and saving1897 words
- 54. Refund of tax1782 words
- 140. Transitional arrangements for input tax credit1198 words
- 79. Recovery of tax1117 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content). This page is not a substitute for legal advice.