<h1>GST Draft Rules: Advance Rulings Process, Fees, and Officer Appointments Explained; Joint Commissioners to Lead.</h1> The draft Goods and Services Tax (GST) rules outline the procedures for advance rulings. The Central and State Governments will appoint officers with at least three years of experience as Joint Commissioners to the Authority for Advance Ruling. Applications for advance rulings must be submitted via a common portal with a fee of five thousand rupees. Appeals against rulings require a ten thousand rupee fee and must be submitted in a specified manner. Certified copies of rulings will be distributed to relevant parties, including applicants, appellants, and tax officers, as per the Act's provisions.