Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96 of the CGST Act, 2017 to render ruling on issues specified under Section 98 of the CGST/SGST Act which are binding on respective tax authority and tax payers.

Being aggrieved by said Ruling, a person may appeal before the jurisdictional Appellate Authority for Advance Ruling(AAAR) which is constituted under the provisions of the SGST Act, 2017, in terms of the provisions of Section 99 of the CGST Act, 2017.

Details of Advance Ruling/Appellate Authorities of all States/UTs as well as Order issued by the each States are being hosted on the website www.gstcouncil.gov.in. The brief of Ruling and Appellate Orders passed by each State/UTs are for ready reference, below:-

Name of State/
Union Territory
Rulings passed
by AAR
Appellate Orders
issued by AAAR
Andhra Pradesh 26 0
Arunachal
Pradesh
0 0
Assam 0 0
Bihar 2 0
Chhattisgarh 10 2
Delhi 18
Goa 8 0
Gujarat 36 7
Haryana 19 2
Himachal
Pradesh
0 0
Jammu & Kashmir 0
Jharkhand 0 0
Karnataka 39 9
Kerala 7 0
Madhya Pradesh 20 0
Maharashtra 94 26
Manipur 0 0
Meghalaya 0 0
Mizoram 0 0
Nagaland 0 0
Odisha 8 5
Puducherry 0 0
Punjab 3
Rajasthan 47 7
Sikkim 0 0
Tamil Nadu 39 1
Telangana 12 3
Tripura 0 0
Uttar Pradesh 12 0
Uttarakhand 22 2
West Bengal 49 9
All UTs (without Legislature)
Andaman &
Nicobar
0 0
Chandigarh 0 0
Dadra & Nagar
Haveli
0 0
Lakshadweep 0 0
Daman & Diu 9 0
GRAND TOTAL 480 73

Source- http://gstcouncil.gov.in – Newsletter

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *