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What is the Authority for Advance Ruling (AAR) under GST?

2021-11-16 | admin

AARs are the authority that delivers decisions on questions sought by applicants under Advance Ruling. The AARs are constituted under the provisions of State GST Acts and UTGST Act, which are deemed to be the Authority for Advance Ruling for the purpose of CGST Act too.
Though it is clear that there is a single AAR for an applicant in respect of both the Central and the State GST Law, however, it is ambiguous as to whether the applicant is required to file separate applications under the two sets of laws. In practice, the applicants prefer a single application with their jurisdictional AAR with payment of the required fees of ₹ 5000/- under both State GST Act as well as CGST Act, i.e. a total fee of ₹ 10,000/-.

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