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<h1>Delhi Appellate Authority for Advance Ruling Established for GST Appeals under Delhi GST Act, 2017.</h1> The Lt. Governor of the National Capital Territory of Delhi has established the Delhi Appellate Authority for Advance Ruling under the Delhi Goods and Services Tax Act, 2017. This authority is tasked with hearing appeals against decisions made by the Delhi Authority for Advance Ruling. The authority comprises the Chief Commissioner of Central Tax, Delhi Zone, and the Commissioner of State Tax, who will serve as members. This notification was issued by the Finance Department on September 3, 2019, under the order of the Lt. Governor.