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