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<h1>Appellate Authority for Advance Ruling established to hear appeals, with specified composition and possible cross state designation.</h1> The Government may, by notification, constitute the Bihar Appellate Authority for Advance Ruling to hear appeals against advance rulings and may notify an authority in another State or Union territory to act for the State. The Appellate Authority shall comprise the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax having jurisdiction over the applicant.