Appellate Authority for Advance Ruling Section 99 - GST Ready Reckoner - GST

Appellate Authority for Advance Ruling Deemed Appellate authority As Per Section 99 : The Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory. Jurisdiction Of AAAR Subject to state 1. The appellate authority constituted in each State/UT shall be deemed to be the Appellate Authority in respect of that State/UT which will entertain the appeals against any advance ruling that is passed by the AAR of that State/UT. However, similar to Section 96 in respect of AAR, a State Government may, on the recommendations of the Council, notify any Appellate Authority located in another State/UT to act as the Appellate Authority for the State. Constitution of members 2. The AAAR shall consist of members representing the Central GST and the State GST. The Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax shall constitute the AAAR. Provision For appeal 3. This is a new provision. In earlier provisions in respect of excise, customs and service tax, there was no provision for appeal. Exceptional Note : Appellate authority cannot decide an issue which was not before original authority Appellate authority cannot decide an issue which was not before original authority of advance ruling