Amendment status not verified — confirm the current text below against the official source.
The Government sholl, by notificotion, constitute on Authority to be known os Arunochol Prodesh Appellote Au toity for Advonce Ruling for Goods ond Services Tax for heoring appeols ogoinst the odvance ruling pronounced by the Advonce Ruling Authority consisting of :- (i) the Chief Commissioner ol centrol tox os designoted by the Boord; ond (ii) the Commissioner of Stote tox. Provided thot the Government moy, on the recommendotions of the Council, notify any Appellate Authority locoted in dnother Stote or Union territory to oct os the Appellote Authority for the Stote.