24 Authority for advance rulings to function as Authority under this Act CST

24 Authority for advance rulings to function as Authority under this Act

 

(1) Notwithstanding anything contained in any other law for the time being

in force and in section 19 of this Act, the Authority for Advance Rulings

constituted under section 245-O of the Income-Tax Act, 1961 (43 of 1961) shall

be notified by the Central Government in the Official Gazette, with such

modifications as may be necessary, to make its composition in conformity with

section 19 of this Act, as the Authority under this Act till such time an Authority

is constituted under that section.

(2) On and from the date of the constitution of the Authority in accordance with

the provisions of section 19 of this Act, the proceedings pending with the Authority

for Advance Rulings shall stand transferred to the Authority constituted under that

section from the stage at which such proceedings stood before the date of

constitution of the said Authority.