TMI BlogAppellate Authority for Advance RulingX X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority for Advance Ruling (1) The Appellate Authority shall be located in each State. (2) The Appellate Authority shall comprise of the Chief Commissioner of CGST as designated by the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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