Chapter XVII - Advance ruling
Section 99
Section 99: Appellate Authority for advance ruling
Section 99 deems the State or Union territory appellate advance-ruling authority to serve as the CGST Appellate Authority there.
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Need advice on Section 99?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory.
Introduction
The jurisdictional State or Union territory appellate body also acts for CGST advance-ruling appeals.
Key takeaways
Deemed authority
The body constituted under the counterpart State GST or UTGST Act is the CGST Appellate Authority in that jurisdiction.
Chapter conditions
The deeming is subject to the CGST advance-ruling chapter.
Appeal link
Section 100 governs who may appeal and the filing period.
Deemed authority
The body constituted under the counterpart State GST or UTGST Act is the CGST Appellate Authority in that jurisdiction.
Chapter conditions
The deeming is subject to the CGST advance-ruling chapter.
Appeal link
Section 100 governs who may appeal and the filing period.
Practical checklist
Do
- Identify the original authority and jurisdiction.
- Check section 100 appeal eligibility and time.
- Use the prescribed appeal process.
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
Which body hears an ordinary CGST AAR appeal?
Section 99 points to the relevant State or Union territory Appellate Authority for Advance Ruling.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026