(1)

The Government shall, by notification, constitute an Authority to be known as the Maharashtra 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.