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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 Ruling established to hear appeals against advance rulings, with cross-state appointment permitted.</h1> An Appellate Authority for Advance Ruling for Goods and Services Tax shall be constituted by government notification as the Tripura Appellate Authority for Advance Ruling, consisting of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax, and the Government may notify an Appellate Authority in another State or Union territory to act for the State on the Council's recommendation.

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