Appellate authority for advance rulings to hear GST advance ruling appeals once constituted by government notification. The Government shall, by notification, constitute the Mizoram Appellate Authority for Advance Ruling to hear appeals against advance rulings; the Authority shall consist of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax, and the Government may, on the Council's recommendation, notify an Appellate Authority in another State or Union territory to act for the State.