In exercise of the powers conferred by section 99 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby constitute the Rajasthan Appellate Authority for Advance Ruling for Goods and Services Tax, consisting of the Chief Commissioner of central tax as designated by the Board and the Chief Commissioner of State Tax, for hearing appeals against the advance ruling pronounced by the Rajasthan Authority for Advance Ruling constituted under the said Act. The head quarter of the said authority shall be at Jaipur.

This notification shall come into force with effect from the 22 December, 2017.

By Order of the Governor

(Shankarlal Kumawat)

Joint Secretary to the Government