Appellate Authority for Advance Ruling: constituted with central chief commissioner and state tax commissioner; may be located elsewhere. The Government must, by notification, constitute an Appellate Authority for Advance Ruling to hear appeals from advance rulings, consisting of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax; the Government may, on the Council's recommendation, notify an Appellate Authority in another State or Union territory to serve for the State.