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    <title>Appellate Authority for Advance Ruling Section 99</title>
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    <description>The Appellate Authority for Advance Ruling is the designated forum to hear appeals against State/UT AAR advance rulings, with States able to notify another State/UT&#039;s authority to act on their behalf. The AAAR must include Central and State GST representation (Chief Commissioner of Central Tax and Commissioner of State Tax) and cannot decide issues not presented to the original authority.</description>
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      <description>The Appellate Authority for Advance Ruling is the designated forum to hear appeals against State/UT AAR advance rulings, with States able to notify another State/UT&#039;s authority to act on their behalf. The AAAR must include Central and State GST representation (Chief Commissioner of Central Tax and Commissioner of State Tax) and cannot decide issues not presented to the original authority.</description>
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