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of <h1>Odisha Establishes Appellate Authority for GST Advance Rulings u/s 99; HQ in Bhubaneswar.</h1> The Odisha State Government has established the Odisha State Appellate Authority for Advance Ruling for Goods and Services Tax under Section 99 of the Odisha Goods and Services Tax Act, 2017. This authority, comprising the Chief Commissioner of central tax and the Commissioner of State tax, will hear appeals against advance rulings made by the Odisha State Authority for Advance Ruling. The headquarters for this appellate authority is located in Bhubaneswar.
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