Appellate Authority for Advance Ruling constituted to hear appeals, composed of central and state tax members. Constitution of an Appellate Authority for Advance Ruling to hear appeals from advance rulings is to be made by government notification and shall consist 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.