The Authority for Advance Rulings has also been notified vide Notification dated 17-03-2005 (as amended by Notification dated 07-06-2005) as Central Sales Tax Appellate Authority to settle Inter-State disputes falling under Section 6A read with section 9 of the Central Sales Tax Act, 1956. It started functioning as CSTAA w.e.f. 01-03-2006 vide Notification dated 03-02-2006.

The CSTAA is chaired by a retired judge of Hon'ble Supreme Court and has two members of the rank of Additional Secretary to the Government of India- one each from the Indian Legal Service and an officer of the State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in Sales Tax matters.

The Authority, since its constitution on 03-02-2006 has received 34 appeals against the Highest Appellate Authority of the State. The Authority has so far passed orders in 13 cases, which have enabled resolving the inter-state disputes.