APPELLATE AUTHORITY FOR ADVANCE RULINGS UNDER GST

[Mr. M. GOVINDARAJAN]

Appeal to Appellate Authority

Section 98(4) of Central Goods and Services Act, 2017 (‘Act’ for short) provides that where an application for advance ruling is admitted, the Authority for Advance Ruling shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorized representative as well as to the concerned officer or his authorized representative, pronounce its advance ruling on the question specified in the application.

Section 100 of the Act provides the procedure for filing appeal against the order of the Authority for Advance Ruling before the Appellate Authority for Advance Rulings.  The said section provides that the concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.

Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant.   The Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days.

Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.   The individual shall file appeal in GST ARA – 02 and the Revenue shall file appeal in GST ARA – 03.   The individual shall pay ₹ 10,000/- as fee for filing appeal whereas the Revenue is not required to pay any fee.

Appellate Authority

Section 99 of the Act provides that subject to the provisions of this Chapter XVII, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory.

State Appellate Authorities

The list of State Appellate Authorities appointed by the respective States are furnished as below-

Name of State/ Union Territory	Member – State Government	Member – Central Government	Office Address	Telephone/Fax Email id of office
(1)	(2)	(3)	(4)	(5)
Chandigarh	Shri Ajit Balaji Joshi, IAS Excise & Taxation Commissioner		Deputy Commissioner Office, Sector 17, Chandigarh	0172-2700109 dc-chd@nic.in.
Andhra Pradesh	Sri. J. Syamala Rao, I.A.S., Chief Commissioner of State Tax, Andhra Prades	Sri. Y.S Shahrawath, I.R.S., Chief Commissioner of Central Tax - Visakhapatnam Zone	O/o Chief Commissioner of Central Tax & Customs, 1st Floor, GST Bhavan, Port Area, Visakhapatnam, Andhra pradesh - 530035	0866-2821174, ap_cct@apct.gov.in.
Chhattisgarh	Mrs. Sangeetha P. Commissioner , State Tax, Chhattisgarh, Raipur	Shri Hemant Ashok Bhat Chief Commissioner, Central Tax, Bhopal Zone	Office of the Commissioner o f State Tax, 3rd Flore, Vanijyik kar-GST Bhawan, North Block, Sector-19, Naya Raipur(C.G.)	Tel.No.: 0771-2421125 Fax No.: 0771-2445727 Email – cctd.cg@gov.in
Goa	Shri Dipak M. Bandekar, Commissioner of State Tax	A. K. Pandey, Chief Commissioner, Central Tax, Pune Zone	Office of the Commissioner of Commercial Taxes, Vikrikar Bhaven Panaji Goa 403001	PH.0832- 2229225 / 2229430 Fax: 0832-2225032 comm-ctax.goa@nic.in.
Gujarat	Shri P.D.Vaghela, Commissioner of State GST, Rajya Kar Bhavan, Ahmedabad	Shri Ajay Jain, Pr.Chief Commissioner, GST & CX Zone, Ahmedabad	A/5, Rajya Kar Bhavan, Behind Times Of India, Ashram Road, Ahmedabad380009.	Tel.No.:079-26584509; gujadvrul-aplgstn@gujarat.gov.in.
Karnataka	The Commissioner of Commercial Tax, (Karnataka) Bengaluru	The Principal Chief Commissioner, Bengaluru, GST & CX Zone, Bengaluru	Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Terige Karyalaya, Kalidasa Road, Gandhinagar, Bengaluru560009	Tel.No.: 080-22262935; Fax No.: 080-22263595 email: cto.karbng@nic.in.
Kerala / Lakshadweep	Shri.Dr.Rajan N Khobragade IAS, Commissioner of State Tax	Shri. Pullela Nageswara Rao, IRS, Chief Commissioner of Central Tax, Central Excise & Customs	STATE: 9th Floor, Tax Towers, Killippalam, Karamana P.O., Thiruvananthapuram PIN695002 CENTRE: Office of the Chief Commissioner of Central Tax, Central Excise & Customs, Thiruvananthapuram Zone, Central Revenue Building, I.S.Press Road, Kochi-682 018	0471-2785202; 0471-2785203 cct.ctd@kerala.gov.in.  0484-2394100/0404 Fax: 0484-2397614 cccochin@nic.in
Maharashtra	Shri Rajiv jalota, Commissioner of State Tax	Ms.Sungita Sharma, Chief Commissioner of CGST and Central Excise, Mumbai Zone	15th Floor, Air India Building, Nariman Point, Mumbai - 400021	Tel.No.: 022-22049150 Fax.No.: 022-22747802; aaar.mumbaigst@gov.in.
Meghalaya	Shri W.L. Hangshing, IRS, Chief Commissioner of Central Tax, Shillong Zone, Meghalaya	Shri Abhishek Bhagotia, IAS, Commissioner of State Tax, Meghalaya	Administrative Building, Lower Lachumiere, Shillong793001	Tel. (0364) 2226857 email comtax-meg@gov.in.
Mizoram	Shri L.H Rosanga, Commissioner of State Tax		Office of the Commissioner of State Tax, New Secretariat, Khatla, Aizawl - 796001	Tel- 0389-2336167, comtax.azl-mz@nic.in.
Rajasthan	Shri Alok Gupta, Commissioner, Commercial Tax, State of Rajasthan	Dr. S.L. Meena, Chief Commissioner, CGST & Central Excise, Jaipur Zone, Jaipur	Room No.104, 1st Floor, NCR Building, Statue Circle, CScheme, Jaipur, Rajasthan	0141-2385155; 0141-2385130 ccu-cexjpr@nic.in.
Tamil Nadu	Commissioner of State Tax	Principal Chief Commissioner, Chennai GST & Central Excise Zone	O/o the Commissioner of Commercial Taxes, Ezhilagam, No.3, Kamarjar Salai, Chepak, Chennai – 600 005.	Tel. No.:044-28521744; Fax.No.:044-28551864 email: cct@ctd.tn.gov.in.
Telangana	Sri. V. Anil Kumar, Commissioner of State Tax	Shri Bankey Behari Agrawal, Chief Commissioner, Central Tax and Customs	O/o Commissioner of State Tax, C.T.Complex, Nampally, Hyderabad	Tel.040-24652356 Fax.040-24618912 e-mail - tg_cct@tgct.gov.in.
Uttar Pradesh	Smt.Kamini Chauhan Ratan (IAS) Commissioner Commercial Tax Dept, UP	Sri P.M. Govande, Chief Commissioner, CGST & Central Excise, Lucknow Zone	4, Vibhuti Khnad, Gomti Nagar, Lucknow - 226010	0522 - 2721147 ctcomhqlu-up@nic.in 0522 - 2233136 ccu-cexlko@nic.in.
Uttarakhand	Smt. Sowjanya, Commissioner of State Tax, Uttarakhand	Shri S.H. Hasan, Chief Commissioner, Customs & CGST, Meerut Zone, Meeru	O/o the Commissioner of Commercial of CGST, Commissionerate, E-Block, Nehru Colony, Haridwar Road, Dehradun, Uttarakhand	Ph.0135-2668668(O) Fax.0135-2668732 email-acdehradun@gmail.com.

Source: www.gstcouncil.gov.in

The said website reported on appeal order passed by Maharashtra Appellate Authority for Advance Ruling filed by JSW Energy Limited, in MAH/AAAR/SS-RJ/01/2018-19 dated 02.07.2018. [2018 (7) TMI 511 - AUTHORITY FOR ADVANCE RULING - MAHARASHTRA]  The Appellate authority modified the ruling of the Authority for Advance Ruling.  The Appellate Authority gave the ruling that The processing undertaken by a person on the goods belonging to another registered person qualifies as job work even if it amounts to manufacture provided all the requirements under the CGST/MGST Act in this behalf, are met with. The transaction between the Appellant and M/s JSL does not qualify for Job Work under Section 2(68) and Section 143 of the said Acts.