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<h1>AAR Established in Daman & Diu to Clarify GST Matters; Operates u/s 97 of CGST Act, 2017.</h1> The Authority for Advance Ruling (AAR) has been established for the Union Territory of Daman & Diu, comprising one member from CGST and one from UTGST. The office is located in Vapi, Gujarat. The Chief Commissioner of CGST & Central Excise, Vadodara, is designated as the Appellate Authority. The AAR aims to provide clarity on GST-related matters for taxpayers and industries in the region. Members have been appointed to the AAR, and there is a request for dedicated office space and staff to support its operations. The authority is responsible for processing applications under Section 97 of the CGST Act, 2017.