Appellate Authority assignments under Section 107 establish jurisdictional allocations for GST appeals across specified territorial divisions. Designates officers by post as Appellate Authorities under Section 107 of the Tamil Nadu GST Act and allocates to each specified officer the jurisdiction to hear appeals against decisions or orders passed by identified territorial and intelligence divisions or the Large Taxpayers Unit under the Tamil Nadu GST Act, the Central GST Act, the Integrated GST Act and the GST (Compensation to States) Act; effective from 1 June 2019.