Section 99(1) in Bihar Goods and Services Tax Act, 2017
(1)The Government shall, by notification, constitute an Authority to be known as Bihar Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority:Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.
