AARs under GST hobbled by lack of judicial members, state bodies

Only 15 states have so far notified appellate authorities for challenging orders of AARs under GST

With almost all orders by the authorities for advance ruling (AARs) under the goods and services tax (GST) going in favour of the Centre and states, the industry is banking on the appellate authority for a favourable ruling. But, the body is yet to be set up by many states.

Also, the lack of judicial members in AARs and appellate authorities has the experts worried. Earlier, under the central excise and service tax law, the AAR was headed by a judicial member who was a retired Supreme Court judge, as against central and state revenue officers now. 

Only 15 states