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<h1>Appellate Authority for Advance Ruling Formed Under Tripura GST Act 2017 to Handle Appeals Against Rulings</h1> The Tripura Goods and Services Tax Act, 2017 mandates the formation of the Tripura Appellate Authority for Advance Ruling to address appeals against decisions made by the Advance Ruling Authority. This body comprises the Chief Commissioner of central tax and the Commissioner of State tax. Additionally, the government, based on the Council's recommendations, may designate an Appellate Authority from another State or Union territory to serve as the Appellate Authority for Tripura.