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    <title>What is the Appellate authority for advance ruling (AAAR)?</title>
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    <description>The Appellate Authority for Advance Ruling (AAAR) is constituted under the SGST Act or UTGST Act and is deemed to be the Appellate Authority under the CGST Act for the respective territory; an aggrieved applicant or the jurisdictional officer may appeal any advance ruling to that AAAR.</description>
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