Section 99 of CGST Act, 2017 – Appellate Authority for Advance Ruling
• The jurisdictional officer is aggrieved by the ruling of AAR, they may appeal before the Appellate Authority constituted under this section. 🏛 Composition of Appellate Authority (AAAR) Each State / UT has its own AAAR. The authority consists of: ✔ One Central Tax Member ✔ One State/UT Tax Member This ensures balanced representation of both tax administrations. 📌 Purpose of Section 99 The objective is to: • Provide appellate remedy • Ensure legal consistency • Correct errors of AAR • Strengthen taxpayer confidence Without Section 99, advance ruling would have been a single-stage mechanism. 🔄 Two-Tier Advance Ruling Mechanism Stage Authority First Level Authority for Advance Ruling (AAR) Second Level Appellate Authority for Advance Ruling (AAAR) Section 99 establishes the second level. 📖 Practical Illustration Example A company receives an unfavorable advance ruling from AAR regarding classification of goods. The company believes the ruling is incorr...