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    <title>Constitution of Appellate Authority for Advance Ruling</title>
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    <description>The Government may, by notification, constitute the Bihar Appellate Authority for Advance Ruling to hear appeals against advance rulings and may notify an authority in another State or Union territory to act for the State. The Appellate Authority shall comprise the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax having jurisdiction over the applicant.</description>
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      <description>The Government may, by notification, constitute the Bihar Appellate Authority for Advance Ruling to hear appeals against advance rulings and may notify an authority in another State or Union territory to act for the State. The Appellate Authority shall comprise the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax having jurisdiction over the applicant.</description>
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