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<h1>Karnataka Establishes Appellate Authority for GST Advance Rulings u/s 99 of the Karnataka GST Act 2017.</h1> The Government of Karnataka, under Section 99 of the Karnataka Goods and Services Tax Act, 2017, has established the Karnataka Appellate Authority for Advance Ruling for Goods and Services Tax. This authority comprises the Principal Chief Commissioner of the Bengaluru GST & CX Zone and the Commissioner of Commercial Taxes (Karnataka), both based in Bengaluru. The authority is tasked with hearing appeals against decisions made by the Advance Ruling Authority. This notification was issued by the Finance Secretariat on April 25, 2018.