https://www.taxtmi.com/acts?id=23262 The provision establishes an Appellate Authority for Advance Ruling in each State and specifies its composition as the Chief Commissioner of CGST designated by the Board together with the Commissioner of SGST having jurisdiction over the applicant, thereby assigning appellate review responsibility to designated central and state tax officials. en-us Mon, 28 Nov 2016 12:08:56 +0530 Tue, 29 Nov 2016 11:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23262 The provision establishes an Appellate Authority for Advance Ruling in each State and specifies its composition as the Chief Commissioner of CGST designated by the Board together with the Commissioner of SGST having jurisdiction over the applicant, thereby assigning appellate review responsibility to designated central and state tax officials. Act-Rules Bills Mon, 28 Nov 2016 12:08:56 +0530 https://www.taxtmi.com/acts?id=23262