Question 14 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 14 – Q 14. What are the provisions for appeals against order of AAR? Ans. The provisions of appeal before AAAR are dealt in section 99 and 100 of Model GST Law. If the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. Similarly, if the prescribed or jurisdictional officer of CGST/SGST does not agree with the finding of AAR, he can also file an ap
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