The Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory. However, the Government may, on the recommendation of the Council, notify any Appellate Authority located in another State / Union territory to act as the Appellate Authority for the State or the Union territory where Appellate Authority for Advance Ruling is not constituted.
(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 13)