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of <h1>Mizoram GST Act 2017: Establishment of Appellate Authority for Advance Ruling to Hear Appeals Explained</h1> The Mizoram Goods and Services Tax Act, 2017, mandates the establishment of the Mizoram Appellate Authority for Advance Ruling through government notification. This authority is responsible for hearing appeals against advance rulings issued by the Advance Ruling Authority. It comprises the Chief Commissioner of central tax, as designated by the Board, and the Commissioner of State tax. Additionally, the government, upon the Council's recommendation, may designate an Appellate Authority from another State or Union territory to serve as the Appellate Authority for Mizoram.
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