National Appellate Authority for Advance Ruling: constitution, member qualifications, appointment safeguards, tenure, removal, and post-office restrictions explained. The Government is empowered to constitute the National Appellate Authority for Advance Ruling for hearing appeals under section 101B, and until its constitution may authorise an existing Authority, including a Tribunal, to hear such appeals. The Authority comprises a President, a Technical Member (Centre) and a Technical Member (State), with specified judicial and technical qualifications, appointment procedures, tenure limits, resignation requirements, removal safeguards, suspension provisions, and restrictions on post-office representation before the Authority.