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    <title>Constitution of Appellate Authority for Advance Ruling.</title>
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    <description>The Central Government shall, by notification, constitute an Appellate Authority to hear appeals against advance rulings and may, on the Council&#039;s recommendation, notify any Appellate Authority located in any State or Union territory to act for this Act; the Appellate Authority shall consist of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of Union Territory Tax having jurisdiction over the applicant.</description>
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      <description>The Central Government shall, by notification, constitute an Appellate Authority to hear appeals against advance rulings and may, on the Council&#039;s recommendation, notify any Appellate Authority located in any State or Union territory to act for this Act; the Appellate Authority shall consist of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of Union Territory Tax having jurisdiction over the applicant.</description>
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