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<h1>Chhattisgarh Establishes Appellate Authority for GST Advance Ruling, Includes Chief Commissioner and State Tax Commissioner as Members.</h1> The Chhattisgarh government, under the Chhattisgarh Goods and Services Tax Act, 2017, has established the Chhattisgarh Appellate Authority for Advance Ruling for Goods and Services Tax. This authority is constituted from the date of the notification and includes the Chief Commissioner of Central Tax, as designated by the Board, and the Commissioner of State Tax as its members. The notification clarifies that the term 'Board' is defined under section 2 of the Chhattisgarh Goods and Services Tax Act, 2017. This order is issued by the Special Secretary in the name of the Governor of Chhattisgarh.