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<h1>File GST Advance Ruling Appeal Using Form GST ARA-02 as per Draft Rules from April 19, 2017.</h1> An appeal to the Appellate Authority for Advance Ruling can be made using Form GST ARA-02, as outlined in the GST Advance Ruling Draft Rules dated April 19, 2017. These provisions are part of statutory regulations governing taxation, specifically dealing with the process for seeking advance rulings on GST-related matters. The rules provide a structured mechanism for taxpayers to obtain clarity on tax liabilities, ensuring compliance with applicable laws and regulations.