Advance ruling appeals allow Appellate Authority to confirm or modify rulings after hearing; differing members nullify the ruling. The Appellate Authority may, after giving the parties an opportunity of being heard, confirm or modify the ruling appealed against and must pass the order within a prescribed period; if its members differ on any question in the appeal, it is deemed that no advance ruling can be issued on that question, and a certified copy of the advance ruling must be sent to the applicant, the prescribed or jurisdictional GST officer and to the Authority.