MCQOPTIONS
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| 1. |
The Appellant Authority for Advance Ruling shall comprise of |
| A. | Chief Commissioner of Central tax as designated by the board |
| B. | Commissioner of State tax or union Territory tax, as the case may be, having jurisdiction over the applicant |
| C. | (a) & (b) |
| D. | (a) or (b) |
| Answer» D. (a) or (b) | |