Meaning of Appellate Authority for Advance Ruling (AAAR) under GST
In this article, the information about Appellate Authority for Advance Ruling (AAAR) is explained. A brief description about the subject is explained here. You may contact concerned government agency for latest update.
Appellate Authority for Advance Ruling (AAAR)
The Appellate Authority for Advance Ruling (AAAR) 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 under the CGST Act, 2017 also. Central & State Government shall appoint the officer of the rank of Joint Commissioner as member of the Appellate Authority for Advance Ruling (AAAR) for the purpose of Advance Ruling.
If the applicant is aggrieved with the finding of the Authority for Advance Ruling (AAR), he can file an appeal with AAAR. Similarly, if the prescribed or jurisdictional officer of CGST/SGST does not agree with the finding of AAR, he can also file an appeal with AAAR.
AAAR vested with the powers of a civil court under Code of Civil Procedure, 1908, for discovery and inspection, enforcing the attendance of a person and examining him on oath, and compelling production of books of account and other records. AAAR deemed to be a civil court for the purposes of section 195 of the Code of Criminal Procedure, 1973. Any proceeding before the authority shall be deemed to be judicial proceeding under section 193 and 228 and for the purpose of section 196, of the Indian Penal Code, 1860.
The Appellate authority for Advance Ruling (AAAR) also has the power to regulate their own procedures.
The Appellate Authority for Advance Ruling (AAAR) is constituted under the respective State/Union Territory Act and not the Central Act. This would mean that the ruling given by the AAAR will be applicable only within the jurisdiction of the concerned state or union territory.
It is also for this reason that questions on determination of place of supply cannot be raised with the AAR or AAAR.
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