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of <h1>Himachal Pradesh GST Act 2017 Establishes Appellate Authority for Advance Ruling to Handle Appeals Against Advance Ruling Authority</h1> The Himachal Pradesh Goods and Services Tax Act, 2017 mandates the establishment of the Himachal Pradesh Appellate Authority for Advance Ruling. This authority is formed through a government notification to handle appeals against decisions made by the Advance Ruling Authority. It comprises the Chief Commissioner of central tax, as appointed by the Board, and the Commissioner of State tax. Additionally, the government may designate an Appellate Authority from another State or Union territory, based on the Council's recommendations, to serve as the Appellate Authority for Himachal Pradesh.
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