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<h1>Advance Ruling Authorities: one AAR and one AAAR established in each state under the GST framework.</h1> Under the GST framework, an Authority for Advance Ruling (AAR) and a corresponding Appellate Authority for Advance Ruling (AAAR) are to be constituted at the State level; each State will have its own AAR and AAAR to decide advance ruling applications and hear appeals arising from those rulings.