Appointment to Advance Ruling body: Commissioner of State Tax nominated as member replacing the previous incumbent. The Government nominates Smt. Tinku Biswal, IAS, Commissioner of State Tax, as Member of the Appellate Authority for Advance Ruling for Goods and Services Tax in place of Dr. Ranjan N. Khobragade, IAS, and amends the original constituting notification by substituting her name for the earlier appointee, pursuant to the State GST statutory nomination power, with an explanatory note citing the transfer of the former member.