Authority for Advance Ruling constituted establishing membership and office under state GST Act to decide advance rulings. Constitution of a state-level Authority for Advance Ruling under the Bihar Goods and Services Tax framework, establishing its office at the Commercial Taxes Department in Patna and appointing two members: a nominated Joint Commissioner of CGST and an Additional Commissioner of the Commercial Taxes Department, issued by the Governor through the Commissioner cum Principal Secretary with an administrative file reference.