Appellate Authority for Advance Ruling established to hear appeals against advance rulings under GST by government notification. The Government shall, by notification, constitute an Appellate Authority for Advance Ruling to hear appeals against advance rulings under Goods and Services Tax, to be known as the Chhattisgarh Appellate Authority for Advance Ruling, composed of a designated senior central tax official and the State tax commissioner; the Government may, on the Council's recommendation, notify an Appellate Authority in another State or Union territory to act for the State.