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    <title>What is the Appellate authority for advance ruling (AAAR) and what would be its composition?</title>
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    <description>The Appellate authority for advance ruling (AAAR) hears appeals against advance rulings given by the AAR. It is composed of two members: the Chief Commissioner of CGST designated by the central board and the Commissioner of SGST having jurisdiction over the applicant, combining central and state representation for adjudicating appeals under the advance ruling framework.</description>
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      <description>The Appellate authority for advance ruling (AAAR) hears appeals against advance rulings given by the AAR. It is composed of two members: the Chief Commissioner of CGST designated by the central board and the Commissioner of SGST having jurisdiction over the applicant, combining central and state representation for adjudicating appeals under the advance ruling framework.</description>
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