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