Transfer of pending Advance Ruling appeals to the designated Authority centralises jurisdiction and continues the appellate process under amended CST law.

The amendment adds a sub-section providing that all appeals filed under the Advance Rulings appeal provision and pending before the erstwhile Authority for Advance Rulings as of the Finance Bill's assent shall stand transferred to the Authority established under the specified provision, thereby consolidating jurisdiction in the designated Authority under the Central Sales Tax framework.

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