In exercise of the powers conferred by section 96 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar hereby constitutes the Bihar Authority for Advance Ruling with its office in the premises of Commercial Taxes Department, Bihar at Vikash Bhawan, Ground floor, Baily Road, Patna-800001 consisting of the following members for Advance Ruling, namely :-

(i) Shri Ashish Kumar, Joint Commissioner, CGST & CX, Patna-1

(ii) Shri Ajay Kumar, Additional Commissioner of State Tax (Appeal), Central Division, Patna

By order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.