What is the Appellate authority for advance ruling (AAAR)?
Question 8
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What is the Appellate authority for advance ruling (AAAR)?
Ans. Appellate authority for advance ruling (AAAR), shall be constituted under the SGST Act or UTGST Act and such AAAR shall be deemed to be the Appellate Authority under the CGST Act in respect of the respective state or Union Territory. An applicant, or the jurisdictional officer, if
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