Appellate review for advance ruling established by notification, composed of central and state tax commissioners. The Government shall notify an Appellate Authority for advance rulings under GST composed of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax; the Government may, on Council recommendation, notify an Appellate Authority in another State or Union territory to act for the State, and the State-side member shall be the Commissioner of State Tax having jurisdiction over the applicant.