Appellate Authority for Advance Ruling provides review of advance rulings through specified central and state tax commissioners, with interstate designation.

An Appellate Authority for Advance Ruling is constituted by Government notification to hear appeals against advance rulings; it comprises the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, and the Government may, on Council recommendation, notify an Appellate Authority in another State or Union territory to act for the State.

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