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<h1>Appeal Advance Ruling under Section 100: Aggrieved Parties Must File within 30 Days, Forms GST ARA-02/03 Required</h1> An appeal to the Appellate Authority under Section 100 can be filed by an aggrieved applicant, concerned officer, or jurisdictional officer against an advance ruling. The appeal must be submitted within 30 days from the ruling's communication date, with a possible extension of an additional 30 days for valid reasons. Applicants must file the appeal using FORM GST ARA-02, accompanied by a fee of 10,000. In contrast, officers can file using FORM GST ARA-03 without any fee. Manual filing procedures are outlined, requiring appropriate authorization and verification of documents.