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<h1>Appeal Advance Rulings Under Section 99 of Model GST Law: File Within 30 Days Using Prescribed Form and Verification</h1> Section 99 of the Model GST Law, 2016, allows either the jurisdictional CGST/SGST officer or an aggrieved applicant to appeal an advance ruling made under Section 98(4) to the Appellate Authority. Such appeals must be filed within thirty days from the date the ruling is communicated to the concerned parties. The appeal must adhere to the prescribed form and verification process.