Appellate authority for advance ruling allows applicants or jurisdictional officers to appeal advance rulings to the territorial AAAR. The Appellate Authority for Advance Ruling (AAAR) is constituted under the SGST Act or UTGST Act and is deemed to be the Appellate Authority under the CGST Act for the respective territory; an aggrieved applicant or the jurisdictional officer may appeal any advance ruling to that AAAR.