Section 99 of CGST Act, 2017 : Section 99: Appellate Authority For Advance Ruling

Explanation using Example

Imagine a business owner in Maharashtra who is uncertain about the GST implications of a new service they plan to launch. They apply for an advance ruling to the Maharashtra Authority for Advance Ruling (AAR) for clarity. The AAR gives a ruling, but the business owner is not satisfied with the decision. According to Section 99 of the CGST Act, 2017, the business owner can appeal this decision to the Appellate Authority for Advance Ruling (AAAR) for Maharashtra. The AAAR is considered the authority to handle such appeals in Maharashtra as per the provisions of the Maharashtra State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for other territories.