Appointment to Appellate Authority for Advance Ruling: Commissioner/Secretary (Tax, Excise and Narcotics) designated as member under Section 99. The State Government, under the State Goods and Services Tax enactment, appoints the Commissioner / Secretary (Tax, Excise and Narcotics) as a member of the Appellate Authority for Advance Ruling, integrating a senior tax administration official into the authority's membership by formal state notification.