Appointment to Appellate Authority for Advance Ruling: member substituted following administrative posting, replacing previous member. Amendment substitutes the entry at serial number 1 in the notification constituting the Kerala Appellate Authority for Advance Ruling by appointing Shri. Manoj Kumar Arora, I.R.S., Chief Commissioner, Central Tax Central Excise and Customs, Thiruvananthapuram Zone as member in place of the outgoing member; the change is made under the Kerala State Goods and Services Tax Act, 2017 by formal government notification.