Appellate Authority for Advance Ruling constituted to hear GST advance ruling appeals with specified member composition. The Government shall, by notification, constitute the Arunachal Pradesh Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings, composed of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax, and may, on the Council's recommendation, notify an Appellate Authority in another State or Union territory to act for the State.