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of <h1>Uttar Pradesh GST Act 2017: Appellate Authority for Advance Ruling Established for Appeal Hearings Against Advance Ruling Decisions.</h1> The Uttar Pradesh Goods and Services Tax Act, 2017 mandates the establishment of the Uttar Pradesh Appellate Authority for Advance Ruling. 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 Uttar Pradesh.
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