Karnataka Sets Up Appellate Authority for Advance Ruling [Read Notification]

The Karnataka Government has constituted an Appellate Authority for Advance Ruling for Goods and Services Tax. The Appellate Authority consists of two members – The Principal Chief Commissioner & The Commissioner of Commercial Taxes.

This authority is entrusted to hear appeals against the advance ruling pronounced by the Advance Ruling Authority. The Appellate Authority is constituted by virtue of Section 99 of the Karnataka Goods and Services Tax Act, 2017.

So far only 12 states, including West Bengal, Gujarat, Madhya Pradesh, Rajasthan, Tamil Nadu and Uttar Pradesh, have issued notifications for setting up Appellate Authority for Advance Ruling (AAAR). However, these have not become operational as the members have not yet been appointed. Under the GST law, an aggrieved party can file an appeal against the order of the authority for advance rulings within 30 days, which may be further extended by a month. As per the law, all states are required to set up at least one AAR for seeking advance ruling over GST levy and one appellate authority to hear appeals against the AAR order.