The Central Government has notified the Constitution of the Authority for Advance Ruling ( AAR ) and the Appellate Authority for Advance Ruling ( AAAR ) in the Union territories. The appointment of officers is valid with effect from 8th October 2018.
As per the Notification, the Government has appointed several Officers as Advance Ruling and Appellate Authority for Andaman and Nicobar Islands, Chandigarh, Daman and Diu, Dadar and Nagar Haveli and Lakshadweep.
An advance ruling helps the applicant in planning his activities which are liable for payment of GST in advance. It also brings certainty in determining the tax liability, as the ruling given by the Authority for Advance Ruling is binding on the applicant as well as Government authorities.
An advance ruling pronounced by AAR or AAAR shall be binding only on the applicant and on the concerned officer or the jurisdictional officer in respect of the applicant.
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