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