Appellate Authority for Advance Ruling established to hear appeals, constituted by notified central and state tax commissioners. The Government shall, by notification, constitute the Karnataka Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings; it shall consist of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax, and the Government may, on Council recommendation, notify an Appellate Authority in another State or Union territory to act for the State.