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of <h1>Assam Establishes Appellate Authority for GST Advance Ruling Appeals; Includes Central and State Tax Commissioners.</h1> The Government of Assam, through the Finance (Taxation) Department, has established the Assam Appellate Authority of Advance Ruling under the Assam Goods and Services Tax Act, 2017. This authority is tasked with hearing appeals against advance rulings issued by the Advance Ruling Authority. It comprises the Chief Commissioner of Central Tax from the Guwahati GST & CX Zone and the Commissioner of State Tax, Assam. This notification, issued by the Governor of Assam, will take effect upon its publication in the official Gazette.
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