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of <h1>Karnataka GST Act Section 99: Establishes Appellate Authority for Advance Ruling to Hear Appeals on Tax Decisions.</h1> The Karnataka Goods and Services Tax Act, 2017, under Section 99, mandates the government to establish the Karnataka Appellate Authority for Advance Ruling. This Authority is responsible for hearing appeals against decisions made by the Advance Ruling Authority. It comprises the Chief Commissioner of central tax, designated by the Board, and the Commissioner of State tax. Additionally, the government may, based on the Council's recommendations, designate an Appellate Authority from another State or Union territory to serve as the Appellate Authority for Karnataka.
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