What is the (AAAR) Appellate Authority for Advance Ruling?

What is the (AAAR) Appellate Authority for Advance Ruling?

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AAAR is an appeal mechanism which has been constituted through the constitution of AAAR. Under the provisions of the State GST Acts and the UTGST Act the AAAR has been created, which is considered as AAAR for the purpose of the CGST Act.

Answered on June 14, 2018.
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Gen GST