In exercise of the powers conferred by section 99 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar hereby constitutes the Bihar 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-

(i) the Chief Commissioner of Central Tax as designated by the Board; and

(ii) the Commissioner of Commercial Taxes Department, Bihar, Patna.

By order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.