Section 100 of CGST Act, 2017 : Section 100: Appeal To Appellate Authority

Explanation using Example

Imagine a scenario where a business owner, Mr. Sharma, seeks an advance ruling from the Authority for Advance Ruling (AAR) regarding the applicability of GST on a new service he plans to introduce. The AAR rules that the service is taxable at 18% under GST. Mr. Sharma believes that the service should be taxed at a lower rate or be exempt from GST.

As per Section 100 of the Central Goods and Services Tax Act, 2017, Mr. Sharma (the applicant) is aggrieved by the decision ...

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