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<h1>Appeals on Advance Rulings Under Section 100 of CGST Act Must Be Filed Within 30 Days, Extension Possible</h1> Section 100 of the Central Goods and Services Tax Act, 2017, allows a concerned officer, jurisdictional officer, or applicant aggrieved by an advance ruling under Section 98(4) to appeal to the Appellate Authority. Appeals must be filed within thirty days from the date the ruling is communicated, with a possible extension of an additional thirty days if a sufficient cause is demonstrated. Appeals must adhere to prescribed forms, fees, and verification procedures.