Appellate Authority orders: may confirm or modify advance rulings after hearing; member disagreement prevents issuance of a ruling. Appellate Authority may, after giving the parties an opportunity of being heard, confirm or modify the advance ruling under appeal; if members differ on any question, no advance ruling is deemed to be issuable on that question. A certified, signed copy of the ruling must be sent promptly to the applicant, the prescribed or jurisdictional CGST/SGST officer and the Authority in the prescribed manner.