Appellate jurisdiction of Joint Commissioner of State Tax (Appeals) clarified; district assignments and head office appeals routed to Ambala. Joint Commissioners of State Tax (Appeals) are authorised to hear appeals under the Haryana and Central GST laws where the appellant's place of business falls within the districts allocated to them; district-wise jurisdiction is assigned to Joint Commissioners at Ambala, Faridabad, Gurugram, Hisar and Rohtak, and Ambala is additionally authorised to receive appeals against decisions of Proper Officers posted at Head Office.