In exercise of the powers conferred by section 99 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby constitutes the Haryana Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Authority for Advance Ruling, consisting of-

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

(b) the Commissioner of State Tax.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.