Like the Authority, the Appellate Authority for Advance Ruling is constituted State by State under the SGST Acts.
Key points
- Under section 99 of the CGST Act, 2017 the Appellate Authority for Advance Ruling constituted under a State or UT GST Act is the Appellate Authority under the CGST Act for that State or UT.
- It consists of the Chief Commissioner of central tax and the Commissioner of State tax.
The provisions
99Appellate Authority for Advance Ruling
Statutory text
Subject to the provisions of this Chapter, for the purposes of this Act, 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.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who hears appeals against GST advance rulings?
- The State or UT Appellate Authority for Advance Ruling, under sections 99 and 100 of the CGST Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Appeals lie to it under section 100 and references under section 98(5).