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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appellate authority for advance rulings established to hear appeals, composed of central and state tax commissioners.</h1> The Government shall, by notification, constitute an Appellate Authority for Advance Ruling to hear appeals against advance rulings, composed 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.

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