Authority for Advance Ruling appointment: Commissioner of Tax & Excise named as member, effective on notification. Shri Anirudh S Singh, IRS, in his capacity as Commissioner of Tax & Excise, is appointed as a Member of the Arunachal Pradesh Authority for Advance Ruling by exercise of the Governor's powers under the state GST statute; the notification states the appointment takes effect from the date of notification and is issued through the Office of the Commissioner, Tax & Excise.