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    <title>APPELLATE AUTHORITY FOR ADVANCE RULINGS UNDER GST</title>
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    <description>Appeals against advance rulings under the GST regime may be filed by the concerned officer, the jurisdictional officer or an aggrieved applicant to the Appellate Authority for Advance Rulings within thirty days (with a possible further thirty day extension for sufficient cause); appeals must follow prescribed forms and fees (individuals on GST ARA 02 with a fee, revenue on GST ARA 03 without fee). The Appellate Authority for each State/UT is the body constituted under the corresponding State/UT GST Act. The Maharashtra AAAR clarified that processing of another&#039;s goods can qualify as job work if statutory conditions are met, though the specific transaction considered did not qualify.</description>
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    <pubDate>Mon, 16 Jul 2018 07:45:02 +0530</pubDate>
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      <description>Appeals against advance rulings under the GST regime may be filed by the concerned officer, the jurisdictional officer or an aggrieved applicant to the Appellate Authority for Advance Rulings within thirty days (with a possible further thirty day extension for sufficient cause); appeals must follow prescribed forms and fees (individuals on GST ARA 02 with a fee, revenue on GST ARA 03 without fee). The Appellate Authority for each State/UT is the body constituted under the corresponding State/UT GST Act. The Maharashtra AAAR clarified that processing of another&#039;s goods can qualify as job work if statutory conditions are met, though the specific transaction considered did not qualify.</description>
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