Section 30A(1) in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
(1)(i)The Commissioner may constitute a State Level Authority for Clarification and Advance Rulings comprising 3 officers not below the rank of Joint Commissioner to clarify, in the manner prescribed any aspect of the implementation of the Act.(ii)The State Level Authority for Clarification and Advance Rulings constituted under section 67 of the [Telangana Value Added Tax Act, 2005] shall also function as State Level Authority for issue of Clarification and Advance Rulings on issues raised under this Act.
