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<h1>Central Government to Establish GST Appellate Authority for Advance Ruling in Each Union Territory; Appeals Heard by Designated Officials.</h1> The Central Government is mandated to establish an Appellate Authority for Advance Ruling in each Union Territory for Goods and Services Tax (GST) through notification. This authority will hear appeals against decisions made by the Advance Ruling Authority. The government may also designate an Appellate Authority from another State or Union Territory based on the Council's recommendations. The Appellate Authority will comprise the Chief Commissioner of central tax, as designated by the Board, and the Commissioner of Union Territory tax with jurisdiction over the applicant.