Appellate Authority for Advance Ruling under GST is constituted to hear appeals and manage appellate review.

Provision is made for the constitution of an Appellate Authority for Advance Ruling under the Union Territory Goods and Services Tax framework to hear appeals against advance rulings pronounced by the Advance Ruling Authority. The Central Government is required to notify the Appellate Authority for the concerned Union territory and may also notify an authority located in any State or other Union territory to act for these purposes. The Authority is to comprise the Chief Commissioner of central tax and the Commissioner of Union territory tax having jurisdiction over the applicant.

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