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<h1>Advance ruling appeals under s.98(6) on common portal: applicants use ARA-02 with ?10,000 fee; officers use ARA-03, Rule 26</h1> An appeal from an advance ruling under section 98(6) must be filed on the common portal: applicants use FORM GST ARA-02 with a ?10,000 fee payable as per section 49, while the concerned or jurisdictional officer uses FORM GST ARA-03 with no fee. All appeals, verifications and accompanying documents must be signed-officer appeals by an officer authorised in writing, and applicant appeals in the manner specified in rule 26.