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of <h1>Punjab GST Act 2017: Appellate Authority for Advance Ruling established for appeals on Advance Ruling Authority decisions.</h1> The Punjab Goods and Services Tax Act, 2017 mandates the establishment of the Punjab Appellate Authority for Advance Ruling to handle appeals against decisions made by the Advance Ruling Authority. This body comprises the Chief Commissioner of central tax, as designated by the Board, and the Commissioner of State tax. Additionally, the Government, following the Council's recommendations, may designate an Appellate Authority from another State or Union territory to serve as the Appellate Authority for Punjab.
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