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<h1>Assam GST Act Section 99: Establishment of Appellate Authority for Advance Ruling to Hear Appeals on Tax Decisions.</h1> Section 99 of the Assam Goods and Services Tax Act, 2017 mandates the government to establish the Assam Appellate Authority for Advance Ruling through notification. This authority is responsible for hearing appeals against decisions made 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 may, based on the Council's recommendations, designate an Appellate Authority from another State or Union territory to serve as the Appellate Authority for Assam.