Appointment to Appellate Authority for Advance Ruling: new member nominated replacing predecessor under state GST framework. The Government has nominated Sri. Anand Singh, IAS, Commissioner of State Tax, as Member of the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax in place of Smt. Tinku Biswal, IAS by amending the earlier notification to substitute the former member's name with the newly nominated member's name.