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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appellate authority for advance ruling hears appeals against AAR; includes CGST Chief Commissioner and jurisdictional SGST Commissioner.</h1> The Appellate authority for advance ruling (AAAR) hears appeals against advance rulings given by the AAR. It is composed of two members: the Chief Commissioner of CGST designated by the central board and the Commissioner of SGST having jurisdiction over the applicant, combining central and state representation for adjudicating appeals under the advance ruling framework.

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