The Advance Ruling Authority will comprise of two members – one member from amongst the officers of central tax and one member from amongst the officers of State / Union Territory tax, to be appointed by Central Government. The qualification, method of appointment of the members and the terms and conditions of their service will be prescribed. As per Rule 103 of the CGST Rules, officer of the rank of Joint Commissioner shall be appointed as member of the Authority for Advance Ruling.
(ICAI FAQ PUBLCATIONS 06-09-2017 Advance ruling under GST: FAQ NO .7)