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    <title>Constitution of Appellate Authority for Advance Ruling.</title>
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    <description>The Government shall, by notification, constitute an Appellate Authority for Advance Ruling for Goods and Services Tax consisting of a Chief Commissioner of central tax as designated by the Board and a Commissioner of State tax; the Government may, on the Council&#039;s recommendation, notify an Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.</description>
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      <description>The Government shall, by notification, constitute an Appellate Authority for Advance Ruling for Goods and Services Tax consisting of a Chief Commissioner of central tax as designated by the Board and a Commissioner of State tax; the Government may, on the Council&#039;s recommendation, notify an Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.</description>
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