What are the provisions for appeals against order of AAR?
Question 14
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 appeal with AAAR. The word prescribed officer of CGST/SGST means an officer who has been designated by the CGST/SGST administration in regard to an application for advance ruling. In normal circumstances, the conc
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