(Please read the name of the respective State for “State Name”.)

099. Constitution of Appellate Authority for Advance Ruling:

(1) The Government shall, by notification, constitute an Authority to be known as State Name Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority:

Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.

(2) The Appellate Authority shall consist of-

(i) the Chief Commissioner of central tax as designated by the Board; and

(ii) the Commissioner of State tax having jurisdiction over the applicant.