AAR judgments under GST regime in but no appeal mechanism set up

An AAR is a mechanism under law to provide certainty and transparency to a taxpayer with respect to an issue which might cause a dispute with the tax administration

From taxing products sold at duty-free shops to taxing of canteen services, Authorities of Advance Ruling (AARs) set up under the goods and services tax (GST) regime have given many important judgments. 

The problem is that businesses are unable to appeal against those verdicts if they wish to. For, the appellate bodies for this purpose are yet to be set up. As a result, some are contemplating an appeal to the high courts.

An AAR is a mechanism under law to provide certainty and transparency to a taxpayer with respect to an issue which might cause a dispute with the