What is the Appellate authority for advance ruling (AAAR) and what would be its composition?

Appellate authority for advance ruling (AAAR) will
hear appeal against advance ruling given by the AAR. This
will comprise of two members namely Chief Commissioner
of CGST designated by the Central Board Excise and Customs
(CBEC) and Commissioner of SGST having jurisdiction over
the applicant. (Section 96).