Appellate Authority for Advance Ruling established, composition and cross state designation permitted under Kerala GST framework. The Government shall, by notification, constitute the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings. 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 recommendations of the Council, notify any Appellate Authority located in another State or Union Territory to act as the Appellate Authority for the State.