Appellate authority for advance rulings provides centralized review of GST advance rulings and may be located outside the State.

An Appellate Authority for Advance Ruling is to be constituted by Government notification to hear appeals against GST advance rulings; it shall consist of the Chief Commissioner of Central Tax as designated by the Board and the State Commissioner of Tax, and the Government may, on Council recommendation, notify an Appellate Authority located in another State or Union Territory to act for the State.

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