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of <h1>Kerala Establishes Appellate Authority for GST Advance Rulings u/s 99 of State GST Act 2017.</h1> The Government of Kerala has constituted the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax under section 99 of the Kerala State Goods and Services Tax Act, 2017. The Authority is established to hear appeals against advance rulings pronounced by the Advance Ruling Authority as per section 100 of the Act. The Authority comprises two members: the Chief Commissioner of Central Tax, Central Excise and Customs, and the Commissioner of State Tax, both based in Thiruvananthapuram. This notification formalizes the establishment of the Appellate Authority to fulfill its intended purpose.
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