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<h1>Tamil Nadu Forms Appellate Authority for GST Advance Rulings u/s 99; Includes Key Tax Officials.</h1> The Governor of Tamil Nadu, exercising powers under section 99 of the Tamil Nadu Goods and Services Tax Act, 2017, has constituted the Tamil Nadu Appellate Authority for Advance Ruling. This authority will hear appeals against decisions made by the Advance Ruling Authority. The Appellate Authority comprises the Commissioner of State Tax and the Principal Chief Commissioner of the Chennai GST and CX Zone. The notification was issued by the Additional Chief Secretary to the Government.