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of <h1>Appellate Authority for Advance Ruling Handles GST Appeals with Chief and State Commissioners in Each State</h1> The Appellate Authority for Advance Ruling, as outlined in 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 under the GST framework.
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