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<h1>Jammu & Kashmir Forms GST Appellate Authority for Advance Ruling u/s 99, Effective Immediately.</h1> The Government of Jammu and Kashmir has established the Jammu and Kashmir Goods and Services Tax Appellate Authority for Advance Ruling under the Jammu and Kashmir Goods and Services Tax Act, 2017. This authority is constituted as per section 99 of the Act and Rule 103 of the Jammu and Kashmir Goods and Services Tax Rules, 2017. The authority's composition includes the Commissioner of Commercial Taxes, J&K, and the Chief Commissioner of Goods & Services Tax, Chandigarh Zone, as members. This formation is effective immediately as per the notification issued by the Finance Department.