GST AAAR Register

About this register

The Appellate Authority for Advance Ruling (AAAR) hears appeals against an AAR (Authority for Advance Ruling) order under sections 100 and 101 of the CGST Act, 2017 and the parallel State GST Act. Each entry below is drawn from the GST Council’s own official AAAR index and records the appellant, State, the issue on appeal, the outcome and the appellate order number and date — with the underlying AAR order it arose from shown on the individual record page. As the site’s own AAAR record pages note, an appellate ruling’s statutory binding effect is limited under sections 103 and 104 to the applicant and the concerned/jurisdictional officer; it is a research and citation aid, not a nationwide precedent, and the signed order remains the controlling record.

Reviewed by: CA Nikhil Gupta and Kajri Singh · Last reviewed: 2 September 2026 · Current law status: sections 100, 101, 103 and 104 of the CGST Act, 2017 (and the parallel State GST Act provisions) remain in force as of this review date; verify for any intervening amendment before relying on the appellate-binding-effect note above.