Indirect Tax Laws · Advance Ruling

Appeal to the Appellate Authority for Advance Ruling (Section 100, Rule 106)

Updated 5 October 2026 · Fact-checked

An appeal against a GST advance ruling goes to the Appellate Authority for Advance Ruling under section 100. The applicant, the concerned officer or the jurisdictional officer can file it within 30 days of communication, extendable by up to 30 days for sufficient cause. The applicant files FORM GST ARA-02 under Rule 106. The authority confirms or modifies the ruling after a hearing.

Understand Appeal to Appellate Authority for Advance Ruling

An advance ruling is a written decision on a question about your GST liability, given before you undertake the transaction. The Authority for Advance Ruling (AAR) gives it under section 98. But the ruling may be wrong, or one side may disagree. So the law gives a second level: the Appellate Authority for Advance Ruling (AAAR).

Section 100 says who can appeal. Three persons can: the applicant who is aggrieved by the ruling, the concerned officer and the jurisdictional officer. The concerned officer is the officer the Act or rules designate for the matter, usually of the Centre or State. The jurisdictional officer is the officer who has jurisdiction over the applicant. A person who is not one of these three has no right to appeal.

The appeal must be made within 30 days from the date the ruling is communicated. The AAAR can condone a delay if it is satisfied that there was sufficient cause. The extra time it can allow is not more than 30 days. So the outer limit is 60 days from communication.

Rule 106 gives the form and manner. The applicant files the appeal in FORM GST ARA-02 on the common portal, with the documents and the prescribed fee, and gets a provisional acknowledgement. An appeal by the concerned or jurisdictional officer is filed in FORM GST ARA-03. Learn the form numbers as a pair, because examiners test them.

Under section 101(1), the AAAR must give both sides a chance to be heard. It then passes an order that confirms or modifies the ruling. Under section 101(2), the AAAR shall pass the order within 90 days of the appeal being filed. If the members of the AAAR differ on any point, it is deemed that no advance ruling can be issued on that question.

Key rules to remember

Who can appeal (section 100): Applicant (if aggrieved) | Concerned officer | Jurisdictional officer; Appeal lies against a ruling pronounced under section 98(4). A person outside these three cannot appeal.
Time limit for appeal: 30 days from communication of the ruling; Count from the date the ruling is communicated to the applicant and the officers, not from the date of the hearing.
Condonation of delay: Further period ≤ 30 days, if sufficient cause is shown; Outer limit is 30 + 30 = 60 days from communication. The AAAR cannot go beyond it.
Form of appeal (Rule 106): Applicant: FORM GST ARA-02 | Officer: FORM GST ARA-03; Filed on the common portal with documents. The applicant's appeal carries the prescribed fee and gets a provisional acknowledgement.
Order of AAAR (section 101): Hearing → order confirming or modifying the ruling, within 90 days of filing the appeal; If the members differ on a point, it is deemed that no advance ruling can be issued on that question.

How to solve Appeal to Appellate Authority for Advance Ruling questions

For any question on appeal against an advance ruling, use this order. It also gives you the provision-facts-conclusion format for the written answer.

1Identify who is appealing: the applicant, the concerned officer or the jurisdictional officer. Check that the person has a right under section 100 and that the ruling was passed under section 98(4).
2Find the date on which the ruling was communicated. This is the starting date for the time limit.
3Work out the 30-day deadline from that date. If the appeal is late, check whether the delay is within a further 30 days and whether sufficient cause exists.
4State the form and manner under Rule 106. Name FORM GST ARA-02 for the applicant and FORM GST ARA-03 for an officer. Mention that filing is on the common portal with documents and, for the applicant, the fee.
5State the procedure before the AAAR: under section 101(1), an opportunity of being heard, then an order that confirms or modifies the ruling, which under section 101(2) the AAAR shall pass within 90 days of the appeal being filed.
6Check for a difference of opinion between the members. If they differ, conclude that it is deemed that no advance ruling can be issued on that question.
7Write the conclusion in one clear line: appeal maintainable or not, and what the AAAR can do.

Quickest way: Three-check method: Who, When, Which form

When to use it: Use it for short MCQs and for the first lines of a written answer, when you have only a minute or two.

Who: is the appellant the applicant or one of the two officers? If not, the appeal is not maintainable.
When: add 30 days to the date of communication. If late, add up to 30 more days only for sufficient cause. Beyond 60 days, reject.
Which form: applicant ARA-02, officer ARA-03. Then end with the outcome: confirm or modify after a hearing, or no ruling if the members differ.

Common mistakes in Appeal to Appellate Authority for Advance Ruling

Counting the 30 days from the date of the AAR hearing or the date of the order.
Students link the time limit to the date on the ruling, not to the date it reaches the parties.
Fix: Always start from the date the ruling is communicated. Write this phrase in your answer.
Saying the AAAR can condone any length of delay.
Students remember that delay can be condoned but forget the cap.
Fix: Remember 30 + 30. The extra time cannot exceed 30 days, and sufficient cause must be shown.
Saying that only the applicant can appeal.
Advance ruling is seen as a taxpayer facility, so students forget the department's right.
Fix: List all three: applicant, concerned officer and jurisdictional officer.
Mixing up FORM GST ARA-01, ARA-02 and ARA-03.
The numbers look alike. ARA-01 is the application for the advance ruling itself.
Fix: Link them: ARA-01 is the original application, ARA-02 is the applicant's appeal, ARA-03 is the officer's appeal.
Writing that the AAAR can only confirm the ruling, or that it can pass any order it likes.
Students do not read section 101 closely.
Fix: Write that after hearing the parties it may confirm or modify the ruling. If members differ, no ruling is deemed to be issued.

Worked examples

Example 1

M/s Kavya Textiles got an advance ruling that went against it. The ruling was communicated to it on 5 March. The company's accountant was ill and the appeal could be filed only on 20 April. The company says the illness is a sufficient cause. Is the appeal in time, and can it be admitted?

Show the solution

Provision: under section 100(2), the appeal must be filed within 30 days from communication of the ruling. The AAAR may allow a further period of not more than 30 days if the appellant was prevented by sufficient cause.
Facts: communication was on 5 March. Thirty days from then end on 4 April. The appeal was filed on 20 April, so it is 16 days after the normal limit.
The condonable period runs up to 30 days after 4 April, that is, up to 4 May. The filing on 20 April falls within it.
Conclusion: the appeal is late but within the extended window. The AAAR can admit it if it is satisfied that the illness was a sufficient cause. The applicant files FORM GST ARA-02 on the common portal with the documents and fee.

Answer: The appeal is beyond 30 days but within the further 30 days. It can be admitted only if the AAAR accepts that sufficient cause existed. If it is not satisfied, the appeal is rejected as time-barred.

Example 2

The jurisdictional officer is aggrieved by an advance ruling that held a supply to be exempt. He wants to appeal. In the AAAR, the two members differ on the classification point after hearing both sides. State who can appeal, in what form, and the result.

Show the solution

Provision: under section 100, a jurisdictional officer aggrieved by a ruling under section 98(4) may appeal to the AAAR. Under Rule 106, an officer's appeal is filed in FORM GST ARA-03 on the common portal.
Facts: the appellant is the jurisdictional officer, so he has the right to appeal. He must file within 30 days of communication of the ruling, with condonation of up to a further 30 days for sufficient cause.
Procedure: under section 101(1), the AAAR gives both parties an opportunity to be heard and passes an order confirming or modifying the ruling. Under section 101(2), it shall pass this order within 90 days of the appeal being filed.
Difference of opinion: the members differ on the classification point. In that situation, the law deems that no advance ruling can be issued in respect of the question under appeal.
Conclusion: the appeal is maintainable. Because the members differ, it is deemed that no advance ruling can be issued on the classification question.

Answer: The officer can appeal using FORM GST ARA-03. As the members of the AAAR differ, it is deemed that no advance ruling can be issued on the classification question under appeal.

Exam tips

Write the section 100 / Rule 106 answer in provision-facts-conclusion form: who, within what time, in which form, and what the AAAR can do.
In date-based case scenarios, always show the date arithmetic: communication date, +30 days, and the further +30 days. Examiners give marks for the working.
Learn the pairs: ARA-01 for the application, ARA-02 applicant appeal, ARA-03 officer appeal. MCQs often test these.
Do not quote any fee amount or section number you are unsure of. Say 'prescribed fee' and 'under the relevant provision' rather than risk an error.
Link to the next topics: the binding effect and the certified copy of the ruling follow the AAAR order, and a ruling obtained by fraud or suppression can be declared void.

Practice questions from Advance Ruling

Appeal to Appellate Authority for Advance Ruling in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Appeal to Appellate Authority for Advance Ruling: frequently asked questions

Who can file an appeal against an advance ruling under GST?

The applicant who is aggrieved by the ruling, the concerned officer and the jurisdictional officer can file an appeal. The appeal goes to the Appellate Authority for Advance Ruling under section 100. A person other than these three cannot appeal.

What is the time limit to appeal against an advance ruling?

The appeal must be filed within 30 days from the date the ruling is communicated. The AAAR can allow a further period of up to 30 days if it is satisfied that sufficient cause prevented timely filing. It cannot extend beyond that.

Which form is used to appeal under Rule 106?

The applicant files the appeal in FORM GST ARA-02 on the common portal, with documents and the prescribed fee. A provisional acknowledgement is issued. An appeal by the concerned or jurisdictional officer is filed in FORM GST ARA-03.

What can the Appellate Authority do on an appeal?

After giving both parties an opportunity of being heard under section 101(1), it can confirm or modify the advance ruling. Under section 101(2), it shall pass its order within 90 days of the appeal being filed. If its members differ on a point, it is deemed that no advance ruling can be issued on that question.