Q 352. What is the Appellate authority for advance ruling (AAAR) and what would be its composition?

0
689
Print Friendly, PDF & Email

Ans. Appellate authority for advance ruling (AAAR) will hear appeal against advance ruling given by the AAR. This will comprise of two members namely Chief Commissioner of CGST designated by the Central Board Excise and Customs (CBEC) and Commissioner of SGST having jurisdiction over the applicant. (Section 96). [ As per FAQ on GST published…

This content is for annual and Semi Annual members only.
Log In Register