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of <h1>Rajasthan GST Act 2017 Establishes Appellate Authority for Advance Ruling to Hear Appeals on Tax Decisions</h1> The Rajasthan Goods and Services Tax Act, 2017 mandates the establishment of the Rajasthan Appellate Authority for Advance Ruling through government notification. This authority hears appeals against decisions made by the Advance Ruling Authority. It comprises the Chief Commissioner of central tax, as designated by the Board, and the Commissioner of State tax. The government may also designate an Appellate Authority from another State or Union territory to serve in this capacity, based on recommendations from the Council.
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