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<h1>Appeals Process for Advance Rulings: AAAR Composition and Role under Section 96 Explained</h1> The Appellate Authority for Advance Ruling (AAAR) is responsible for hearing appeals against advance rulings issued by the Authority for Advance Ruling (AAR). The AAAR is composed of two members: the Chief Commissioner of Central Goods and Services Tax (CGST) designated by the Central Board of Excise and Customs (CBEC) and the Commissioner of State Goods and Services Tax (SGST) with jurisdiction over the applicant, as outlined in Section 96.