Section 47 : Transfer of input tax credit – Transfer Of Input Tax Credit
June 10, 2017
Section 115 : Appellate Authority for Advance Ruling – Advance Ruling
June 10, 2017

Section 114 : Authority for Advance Ruling – Advance Ruling


114. Authority for Advance Ruling

(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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