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<h1>Punjab Establishes New Appellate Authority for Advance Ruling under GST Act 2017, Replacing May 2018 Notification.</h1> The Government of Punjab has issued a notification, superseding a previous one from May 2018, to establish the Punjab Appellate Authority for Advance Ruling under the Punjab Goods and Services Tax Act, 2017. This authority will handle appeals against decisions made by the Advance Ruling Authority. The authority will comprise the Chief Commissioner of Central Tax from the Chandigarh Zone and the Commissioner of State Tax, Punjab. The notification is authorized by the Additional Chief Secretary (Taxation) of the Department of Excise and Taxation.