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of <h1>Appeal AAR Decision with FORM GST ARA-02, Pay Fee Online, File Within 30 Days, Decision in 90 Days</h1> An applicant dissatisfied with an Advance Ruling Authority (AAR) decision can appeal to the Appellate Authority for Advance Ruling (AAAR) using FORM GST ARA-02, accompanied by a fee of ten thousand rupees. Payment is made via internet banking or card transactions and credited to the Electronic Cash Ledger. The applicant must generate a user ID for payment, with a fee of Rs. 5,000/- each under CGST and SGST Acts. Designated officers can also appeal without a fee using FORM GST ARA-03. Appeals must be filed within thirty days, and AAAR must issue a decision within ninety days. If AAAR members disagree, no advance ruling is deemed issued.
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