Validity of the constitution of AAR and AAAR?

Pradeep Jain , Last updated: 08 June 2020  
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The Authority for Advance Ruling under GST is constituted in terms of provisions contained in section 96 of the CGST Act, 2017 read with Rule 103 of the CGST Rules, 2017 wherein the government appoints officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling (A

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Pradeep Jain
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