What is the authority for advance ruling (AAR) under GST?

What is the authority for advance ruling (AAR) under GST?

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The AAR is the authority which decides on the questions asked by the applicants under the advance ruling. Under the provisions of the State GST Act and the UTGST Act, the AAR has been constituted, which is considered to be the authority for the advance ruling for the purpose of the CGST Act.

Answered on June 13, 2018.
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Gen GST