What does this Section say?

Section 99 recognizes the Appellate Authority for Advance Ruling (AAAR) constituted under the State GST or Union Territory GST law as the Appellate Authority for the purposes of the CGST Act.

The AAAR functions as the appellate forum for reviewing orders passed by the Authority for Advance Ruling. If either the taxpayer or the GST department is dissatisfied with an Advance Ruling, an appeal can be filed before this authority.

The AAAR re-examines the facts, legal provisions, and arguments presented by the parties. It may confirm, modify, or overturn the ruling issued by the AAR. Its decision is generally binding on the applicant and the concerned GST authorities.

The section ensures that taxpayers are not left without a remedy if they disagree with an Advance Ruling.

Example

An AAR classifies a product under the 18% GST category. The taxpayer believes that the product should attract only 12% GST and files an appeal before the AAAR.

Key Points

• Recognizes the Appellate Authority for Advance Ruling.
• Hears appeals against AAR orders.
• Can modify or overturn rulings.
• Provides appellate relief to taxpayers.

In One Line

Section 99 establishes the appellate forum for challenging Advance Rulings under GST.