National Appellate Authority for Advance Ruling resolves conflicting state advance rulings and issues binding orders within set timelines. Establishes a National Appellate Authority for Advance Ruling to hear appeals where conflicting advance rulings are issued by appellate authorities of two or more States or Union territories. The Authority will consist of a President with specified judicial experience and two technical members (Centre and State) appointed after prescribed selection procedures, with prescribed terms, protections for service conditions, and specified resignation and removal mechanisms. Appeals are permitted by authorised officers or aggrieved applicants within prescribed timelines, subject to limited extension, and the Authority may confirm or modify the contested rulings, issuing decisions by majority and circulating certified copies to specified authorities.