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Can the AAR & AAAR order for rectification of mistakes in the ruling under GST Law?

Yes, AAR and AAAR have power to amend their order to rectify any mistake apparent from the record within a

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Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings under GST law?

The CGST /SGST Act do NOT provide for any appeal against the ruling of Appellate Authority for Advance Rulings. Thus

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What happens if there is a difference of opinion amongst members of AAR under GST law?

If there is difference of opinion between the two members of AAR, they shall refer the point or points on

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What is the procedure to be followed by AAR once the application is admitted under GST?

If the application is admitted, the AAR shall pronounce its ruling within ninety days of receipt of application. Before giving

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Under what circumstances will the application for Advance Ruling be compulsorily rejected under GST?

Application has to be rejected if the question raised in the application is already pending or decided in any proceedings

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What is the procedure for obtaining Advance Ruling under GST law?

Section 97 and 98 deals with procedure for obtaining advance ruling. Section 97 provides that the applicant desirous of obtaining

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