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The Government shall, bynotificatiOil, constitute an Authority to be know.p. as Manipur Appellate J\uthoritr for Advance , . R.Wing fo,r GQods and Services Tax for hearing appeals against the a?, Juling _pronounq!p by the Mvance Ruling Authority consistmg of- · · ··· · (i) ?e r?¥ -??.rn!¥<>nei' . of Central. tax as n · ?· t&i'by the Board; and . . · · :, .. ,'8P ·· .. ·,: (ii) "'tlieeommtssioHerhfstatetiJt ._, ,.,1 < fr .,, Pi?vid??f'that the G?tlml?t?Y, 1.>nthe recommendations of the Council, notify any Appellate· Authority' located in another State. or Uni<>? ltrJ#ory to &;ct as the Appellate Authority for the State. . . . ·.· ·. · · . 11·· . • · ·' 1:f·, Constitution of Appellate Authority for Advance Ruling.