GST Council to look at option of centralised appellate authority
The revenue department is considering setting up of a centralised appellate authority to deal with the problem created by contradictory verdicts passed by the Authority
of Advance Rulings (AAR) in different states, a top official said today. Under the Goods and Services Tax (GST) law, each state is required to set up an Authority for Advance
Rulings (AAR) comprising one member from the central tax department, and the other from the respective state. In view of the confusion being created by contradictory
rulings given by different authorities on the same or similar issues, the Finance Ministry is planning to set up a centralised appellate authority which could reconcile
the contradictory verdicts of different AARs. A decision in this regard is likely to be taken by the GST Council in its 28th meeting on July 21. If approved,
the government would have to amend the GST law to create a centralised appellate authority.
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