Appellate Authority for Advance Ruling oversees appeals against advance rulings under GST; composition and inter state designation. The Government shall, by notification, constitute an Appellate Authority for Advance Ruling to hear appeals against advance rulings, consisting of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax; the Government may, on the Council's recommendation, notify an Appellate Authority in another State or Union territory to act for the State.