Appellate Authority for Advance Ruling established to hear appeals, composed of central tax chief commissioner and state tax commissioner. Government notification shall constitute the Appellate Authority for Advance Ruling, named the Himachal Pradesh Appellate Authority for Advance Ruling for Goods and Services Tax, consisting of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax, with power to notify an Appellate Authority in another State or Union territory on the Council's recommendation.
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Appellate Authority for Advance Ruling established to hear appeals, composed of central tax chief commissioner and state tax commissioner.
Government notification shall constitute the Appellate Authority for Advance Ruling, named the Himachal Pradesh Appellate Authority for Advance Ruling for Goods and Services Tax, consisting of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax, with power to notify an Appellate Authority in another State or Union territory on the Council's recommendation.
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