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<h1>Bihar GST Act Section 99 Establishes Appellate Authority for Appeals on Advance Ruling Decisions by Notification</h1> The Bihar Goods and Services Tax Act, 2017, under Section 99, mandates the establishment of the Bihar Appellate Authority for Advance Ruling to address appeals against decisions made by the Advance Ruling Authority. The government is responsible for constituting this authority through notification. The Appellate Authority is composed of the Chief Commissioner of central tax, as designated by the Board, and the Commissioner of State tax with jurisdiction over the applicant. Additionally, the government may appoint an Appellate Authority from another State or Union territory based on the Council's recommendations.