Form and manner of appeal to the Appellate Authority for Advance Ruling

Rule 106
Form and manner of appeal to the Appellate Authority for Advance Ruling
GST
Advance Ruling
Rule 106 of Central Goods and Services Tax Rules, 2017
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.-
(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specifie

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