Constitution of Appellate Authority for Advance Ruling

Constitution of Appellate Authority for Advance Ruling. 99. The Government shall, by notification, constitute an Authority to be known as Haryana Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority consisting of:

1. (i) the Chief Commissioner of central tax as designated by the Board; and
2. (ii) the Commissioner of State tax.