Appellate Authority for Advance Ruling established to hear appeals against advance rulings under goods and services tax.

The Government shall, by notification, constitute the Telangana State Appellate Authority for Advance Ruling to hear appeals against advance rulings; the Government may notify an Appellate Authority in another State or Union territory on Council recommendation. The Appellate Authority shall consist of the Chief Commissioner of Central Tax designated by the Board and the Commissioner of State Tax having jurisdiction over the applicant.

---

---

---