Appellate Authority for Advance Ruling established to hear appeals from advance rulings with specified central and state members. Constitution of an Appellate Authority for Advance Ruling is mandated by notification to hear appeals against advance rulings in goods and services tax; membership includes the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, and the Government may, on Council recommendation, notify an Appellate Authority in another State or Union territory to act for the State.