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    <description>Constitution of a provincial Appellate Authority for Advance Ruling under section 99 of the Punjab Goods and Services Tax Act, 2017 to hear appeals against advance rulings in goods and services tax. The Authority is constituted to provide appellate review of advance ruling determinations and is composed of the Chief Commissioner of Central Tax and the Commissioner of State Tax, Punjab, as notified by the Department of Excise and Taxation.</description>
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