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<h1>Appellate Authority for Advance GST Rulings Includes CGST Chief Commissioner and SGST Commissioner in Each State</h1> The Appellate Authority for Advance Ruling under the Model GST Law, 2016, is established in each state. It consists of the Chief Commissioner of Central Goods and Services Tax (CGST) appointed by the Board and the Commissioner of State Goods and Services Tax (SGST) with jurisdiction over the applicant. This authority handles appeals related to advance rulings in the context of GST.