Appellate Authority for Advance Ruling established to hear appeals against advance rulings under the state GST framework. The Government must, by notification, constitute an Appellate Authority for Advance Ruling to hear appeals against advance rulings under the State GST scheme. The Authority shall consist of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax. The Government may, on the Council's recommendation, notify an Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.