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<h1>AAAR Handles GST Appeals Under Section 99, Comprising Central and State Members, Limited to Original Authority's Issues</h1> The Appellate Authority for Advance Ruling (AAAR) under Section 99 of the GST framework is designated for each State or Union Territory, responsible for handling appeals against advance rulings issued by the respective State's or UT's Advance Ruling Authority (AAR). The AAAR comprises members from both Central and State GST, including the Chief Commissioner of central tax and the Commissioner of State tax. This provision allows for appeals, unlike previous excise, customs, and service tax regulations. The AAAR cannot address issues not previously considered by the original authority of advance ruling.