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    <description>An Appellate Authority for Advance Ruling is to be constituted by Government notification to hear appeals against advance rulings; it comprises the Chief Commissioner of Central Tax (as designated by the Board) and the Chief Commissioner of State Tax, and the Government may, on the Council&#039;s recommendation, notify an Appellate Authority in another State or Union territory to serve for the State.</description>
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      <description>An Appellate Authority for Advance Ruling is to be constituted by Government notification to hear appeals against advance rulings; it comprises the Chief Commissioner of Central Tax (as designated by the Board) and the Chief Commissioner of State Tax, and the Government may, on the Council&#039;s recommendation, notify an Appellate Authority in another State or Union territory to serve for the State.</description>
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