The GST Council has asked the Centre and States to expedite setting up of appellate authorities for aggrieved entities to appeal against orders of the Authority for Advance Rulings (AAR).
According to official sources, the Secretariat of the GST Council has issued letters to the states, Central Board of Indirect Taxes and Customs (CBIC) to nominate members to the AAAR on an urgent basis so that they can start functioning.
As per the State GST law, the appellate authority will have two members, the Chief Commissioner of Central tax as designated by CBIC and the Commissioner of State tax.
The appellate authority has been mandated to pass order within 90 days of the filing of appeal.
An official said, with AARs in different states started giving rulings since March, it has become imperative for the Centre as well as states to set up the Appellate Authority for Advance Ruling.