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of <h1>Uttarakhand GST Act 2017 Establishes Appellate Authority for Advance Ruling; Handles Appeals Against Advance Ruling Decisions</h1> The Uttarakhand Goods and Services Tax Act, 2017, mandates the establishment of the Uttarakhand Appellate Authority for Advance Ruling. This authority is responsible for handling appeals against decisions made by the Advance Ruling Authority. It consists of the Chief Commissioner of central tax, designated by the Board, and the Commissioner of State tax. The government may designate an Appellate Authority from another state or union territory to serve in this capacity based on recommendations from the Council. The Appellate Authority's composition includes the Chief Commissioner of central tax and the Commissioner of State tax with jurisdiction over the applicant.
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