TMI BlogAuthority for Advance RulingX X X X Extracts X X X X X X X X Extracts X X X X ..... l be located in each State. (2) The Authority shall comprise one member CGST and one member SGST to be appointed respectively by the Central Government and the State Government. (3) The qualificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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