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<h1>Madhya Pradesh GST Act 2017: Establishment of Appellate Authority for Advance Ruling and Possible Cross-State Designation</h1> The Madhya Pradesh Goods and Services Tax Act, 2017 mandates the government to establish the Madhya Pradesh Appellate Authority for Advance Ruling through notification. This Authority is responsible for hearing appeals against advance rulings made by the Advance Ruling Authority. Additionally, the government, on the Council's recommendations, may designate an Appellate Authority from another State or Union territory to serve as the Appellate Authority for Madhya Pradesh.