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/
issued by AAAR
|Jammu & Kashmir||0||–|
|All UTs (without Legislature)|
|Dadra & Nagar
|Daman & Diu||9||0|
Source- http://gstcouncil.gov.in – Newsletter