Appellate Authority for Advance Ruling hears appeals against advance rulings; central government to notify authority and its composition. The Central Government shall, by notification, constitute an Appellate Authority to hear appeals against advance rulings and may, on the Council's recommendation, notify any Appellate Authority located in any State or Union territory to act for this Act; the Appellate Authority shall consist of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of Union Territory Tax having jurisdiction over the applicant.