GST ARA-02: appealing an advance ruling to the AAAR

Time limit

The appeal must be filed within 30 days from the date the ruling is communicated. The AAAR can allow a further period of up to 30 days if satisfied that you were prevented by sufficient cause from filing in time. There is no further extension beyond that.

Count the 30 days from the date the ruling was actually communicated to you, and keep proof of that date with the appeal papers.

What to include

• A copy of the advance ruling and the original application
• Grounds explaining where the AAR erred in law or in understanding the facts
• Any judgments, circulars or provisions relied upon
• Proof of payment of the appeal fee

How the AAAR decides

The AAAR consists of two members, one from the central and one from the state tax administration. It hears the parties and passes an order within 90 days from the filing of the appeal. It can confirm or modify the ruling.

If the two members of the AAAR differ on a question, no ruling is deemed to have been given on that question.

Before you appeal

Consider whether the ruling has turned on a misunderstanding of facts that could be better explained, and whether waiting is risky, since your business continues to be bound by the ruling until it is modified. Note that an advance ruling decision is generally not open to further statutory appeal to the Tribunal, so writ remedies before the High Court are the usual route after the AAAR. A professional can assess the grounds and draft the appeal.

Get it handled for you

Facing an order you disagree with? We draft and file the appeal with the pre-deposit and attend the hearing as your authorised representative. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.