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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 to hear appeals from advance rulings, consisting of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, and may, on the Council&#039;s recommendations, notify an Appellate Authority in another State or Union territory to act for the State.</description>
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      <description>The Government shall, by notification, constitute an Appellate Authority for Advance Ruling to hear appeals from advance rulings, consisting of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, and may, on the Council&#039;s recommendations, notify an Appellate Authority in another State or Union territory to act for the State.</description>
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