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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appellate Authority for Advance Ruling established in each State, comprising designated CGST Chief Commissioner and SGST Commissioner.</h1> The provision mandates that the Appellate Authority for Advance Ruling be located in each State and specifies its composition: the Chief Commissioner of CGST designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.

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