Section 100 of the CGST Act, 2017 – Appeal to Appellate Authority

Section 100 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the appeal against an advance ruling to the Appellate Authority for Advance Ruling. It specifies who can file an appeal, the time limit for filing the appeal, the possibility of condonation of delay, and the requirement to follow the prescribed form, fee and verification procedure.

Section 100 is part of Chapter XVII – Advance Ruling. It follows Section 99, which identifies the Appellate Authority for Advance Ruling, and precedes Section 101, which deals with the orders passed by that Appellate Authority. The statutory framework therefore works in sequence: Section 97 provides for the application, Section 98 deals with the original ruling, Section 99 identifies the appellate authority, and Section 100 provides the right and procedure for appeal.

What is Section 100 of the CGST Act?

Section 100 is titled “Appeal to Appellate Authority.”

The provision contains three subsections:

• Section 100(1) specifies who can appeal against an advance ruling.
• Section 100(2) specifies the time limit for filing the appeal and provides for a limited extension where sufficient cause is established.
• Section 100(3) requires the appeal to be filed in the prescribed form, with the prescribed fee and in the prescribed manner of verification.

In simple terms, Section 100 answers three important questions:

Who can appeal?

Within how much time must the appeal be filed?

How must the appeal be filed?

Purpose of Section 100

The purpose of Section 100 is to provide an appellate remedy against an advance ruling pronounced by the Authority for Advance Ruling under Section 98.

An applicant may disagree with the ruling. The concerned officer or jurisdictional officer may also disagree with it. Section 100 provides the statutory route through which an eligible person can challenge the ruling before the Appellate Authority for Advance Ruling.

The provision therefore ensures that the advance ruling mechanism has an appellate stage rather than ending automatically with the first-level ruling.

Section 100(1) – Who Can File an Appeal?

Section 100(1) provides that the following persons may appeal against an advance ruling pronounced under Section 98(4):

1. The concerned officer
2. The jurisdictional officer
3. The applicant aggrieved by the advance ruling

The appeal is made to the Appellate Authority identified under Section 99.

This means that the appeal mechanism is available to both the taxpayer side and the tax administration, subject to the requirements of the Act.

Appeal by the Applicant

An applicant who is aggrieved by an advance ruling may file an appeal.

For example, suppose a company asks the Authority for Advance Ruling whether input tax credit is available on a particular inward supply.

The Authority issues a ruling stating that the ITC is not admissible.

If the applicant disagrees with the ruling, the applicant can consider filing an appeal under Section 100, subject to the prescribed time limit, form, fee and other requirements.

The appeal is then considered by the Appellate Authority for Advance Ruling.

Appeal by the Concerned Officer

Section 100 also permits the concerned officer to appeal against an advance ruling.

The concerned officer is the tax officer associated with the applicant’s advance ruling matter.

For example, if the Authority issues a ruling concerning the taxability of a particular transaction and the concerned officer disagrees with that ruling, the officer may file an appeal under Section 100.

Appeal by the Jurisdictional Officer

The jurisdictional officer is also expressly included in Section 100(1).

Therefore, the appeal mechanism is not limited to the officer who may have initially dealt with the applicant’s matter.

The jurisdictional officer may also appeal against an advance ruling in accordance with the statutory requirements.

What Does “Aggrieved” Mean in Section 100?

The Act specifically states that an applicant aggrieved by any advance ruling may appeal.

In practical terms, this refers to an applicant who is dissatisfied with the advance ruling concerning the question submitted by that applicant.

For example, an applicant may be aggrieved where the ruling determines:

• A different classification from the applicant’s position
• That an exemption is not applicable
• That particular ITC is not admissible
• That GST is payable on a transaction
• That a particular activity constitutes a supply
• That the applicant is required to obtain registration

The exact grounds of appeal depend on the facts and the contents of the advance ruling.

What Can Be Appealed?

Section 100 applies to an advance ruling pronounced under Section 98(4).

Section 98(4) concerns the ruling pronounced by the Authority for Advance Ruling after examining the application and providing an opportunity of hearing to the applicant or authorised representative and the concerned officer or authorised representative.

Therefore, Section 100 is concerned with challenging the substantive advance ruling issued by the Authority.

Section 100(2) – Time Limit for Filing Appeal

Section 100(2) provides that every appeal must be filed within 30 days from the date on which the ruling sought to be appealed against is communicated to:

• The concerned officer
• The jurisdictional officer
• The applicant

This is the normal statutory period for filing the appeal.

Therefore, a person intending to appeal should carefully establish the date on which the ruling was communicated.

Example

Suppose an advance ruling is communicated to the applicant on 1 October.

The applicant should ordinarily file the appeal within the statutory 30-day period calculated from the relevant communication date.

The exact filing date should be checked carefully based on the applicable limitation rules and the actual date of communication.

Extension of 30 Days for Sufficient Cause

Section 100(2) contains a proviso allowing the Appellate Authority to extend the filing period.

Where the Appellate Authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the initial 30-day period, it may allow the appeal to be presented within a further period of not exceeding 30 days.

Therefore, the law provides:

Normal period: 30 days

Possible additional period: Up to 30 days

Maximum statutory period: Up to 60 days

However, the additional 30 days is not an automatic extension. The Appellate Authority must be satisfied that sufficient cause prevented the appellant from filing the appeal within the original period.

What Is “Sufficient Cause”?

Section 100 does not provide an exhaustive statutory list of circumstances that automatically constitute sufficient cause.

The appellant must explain the circumstances that prevented timely filing.

Depending on the facts, issues such as serious procedural difficulties, circumstances beyond the appellant’s control or other genuine reasons may be relevant.

The important point is that the Appellate Authority must be satisfied that sufficient cause existed.

Therefore, simply filing an appeal after 30 days does not automatically mean that the appeal will be accepted within the additional period.

Importance of the Date of Communication

The limitation period under Section 100(2) is linked to the date on which the ruling is communicated to the relevant persons.

Therefore, taxpayers and officers should preserve:

• Copy of the advance ruling
• Date of communication
• Electronic communication records
• Acknowledgement or other proof of receipt
• Date on which the appeal is filed

Maintaining these records helps establish whether the appeal has been filed within the prescribed period.

Section 100(3) – Form, Fee and Verification

Section 100(3) provides that every appeal under Section 100 must be:

• In the prescribed form
• Accompanied by the prescribed fee
• Verified in the prescribed manner.

The CGST Rules provide the detailed procedure for this requirement.

Rule 106 deals specifically with the form and manner of appeal to the Appellate Authority for Advance Ruling.

FORM GST ARA-02 – Appeal by Applicant

Under Rule 106(1), an appeal against an advance ruling by the applicant is filed on the common portal in FORM GST ARA-02.

The application is accompanied by a fee of ₹10,000, deposited in the manner specified under Section 49.

The official FORM GST ARA-02 contains fields for information such as:

• Advance ruling number
• Date of communication of advance ruling
• GSTIN or user ID
• Legal name
• Trade name, where applicable
• Address
• Contact details
• Jurisdictional officer
• Concerned officer
• Facts of the case
• Grounds of appeal
• Payment details
• Personal hearing preference
• Prayer or relief sought.

This makes FORM GST ARA-02 the principal appeal form for an applicant challenging an advance ruling.

FORM GST ARA-03 – Appeal by Officer

Where the appeal is filed by the concerned officer or jurisdictional officer, Rule 106(2) provides for FORM GST ARA-03.

No fee is payable by the concerned or jurisdictional officer for filing this appeal.

The official ARA-03 form contains information such as:

• Advance ruling number
• Date of communication
• GSTIN or user ID of the person who sought the ruling
• Legal name
• Officer details
• Facts of the case
• Grounds of appeal
• Prayer
• Verification.

Applicant Appeal vs Officer Appeal

Particular	Applicant	Concerned/Jurisdictional Officer
Provision	Section 100	Section 100
Form	FORM GST ARA-02	FORM GST ARA-03
Filing platform	Common portal	Common portal
Fee	₹10,000	No fee
Grounds of appeal	Required	Required
Verification	Required	Required
Personal hearing	Form provides for request	Form provides for request

The forms and fees are prescribed under Rule 106.

Grounds of Appeal

The grounds of appeal explain why the appellant believes that the advance ruling should be reconsidered.

Depending on the case, grounds may concern:

• Incorrect interpretation of a GST provision
• Incorrect classification
• Incorrect application of a notification
• Incorrect determination of taxability
• Incorrect treatment of ITC
• Incorrect determination of time or value of supply
• Incorrect interpretation of whether an activity constitutes a supply
• Failure to properly consider relevant facts
• Incorrect application of the law to the facts

The grounds should be connected to the actual advance ruling and the relevant statutory provisions.

Personal Hearing in Appeal

The prescribed appeal forms provide an option for the appellant to indicate whether a personal hearing is desired.

FORM GST ARA-02 contains a field asking whether the appellant wishes to be heard in person. FORM GST ARA-03 similarly provides for the officer to indicate whether an in-person hearing is desired.

A personal hearing can provide an opportunity to explain the grounds of appeal and respond to issues raised during the appellate proceedings.

Section 100 and Section 101

Sections 100 and 101 should be read together.

Section 100

Section 100 deals with:

• Who can appeal
• Time limit
• Extension of time
• Prescribed form
• Prescribed fee
• Verification

Section 101

Section 101 deals with the order of the Appellate Authority.

The Appellate Authority may, after giving the parties an opportunity of being heard, pass an order confirming or modifying the ruling appealed against or referred to. Section 101 also provides a 90-day period for passing the order from the date of filing of the appeal or reference.

Thus:

Section 100 → Filing the appeal

Section 101 → Decision on the appeal

Section 100 and Section 99

Section 99 identifies the Appellate Authority for Advance Ruling.

Section 100 provides the right and procedure for approaching that authority.

Section 99	Section 100
Identifies Appellate Authority	Provides appeal mechanism
Institutional provision	Procedural provision
Relevant State/UT Appellate Authority	Applicant/officer can file appeal
No detailed limitation period	30-day limitation + possible further 30 days

Therefore, Section 99 and Section 100 operate together.

Section 100 and Section 98

Section 98 deals with the original advance ruling.

Section 100 provides the appeal against that ruling.

The sequence is:

Application under Section 97

↓

Proceedings before Authority under Section 98

↓

Advance ruling

↓

Appeal under Section 100

↓

Appellate Authority order under Section 101

This sequence is useful for understanding the complete advance ruling process.

Section 100 and Difference Between Members of Authority

There is another route through which a matter can reach the Appellate Authority.

Under Section 98(5), where the members of the Authority for Advance Ruling differ on any question on which an advance ruling is sought, they state the points on which they differ and make a reference to the Appellate Authority for hearing and decision.

This is technically different from an appeal under Section 100.

Appeal

An eligible person is aggrieved by an advance ruling and files an appeal.

Reference

Members of the Authority disagree on the question and refer the matter to the Appellate Authority.

Section 100 specifically deals with the appeal route, while Section 98(5) provides the reference mechanism.

Example: Appeal by a Taxpayer

Suppose ABC Ltd. manufactures a product and seeks an advance ruling on its GST classification.

The Authority determines that the product falls under a classification different from the one claimed by ABC Ltd.

ABC Ltd. receives the ruling and disagrees with it.

The company may:

1. Examine the ruling and grounds for challenge.
2. Calculate the limitation period from communication.
3. Prepare FORM GST ARA-02.
4. State the facts and grounds of appeal.
5. Pay the prescribed ₹10,000 fee.
6. Complete the required verification.
7. File the appeal within the prescribed period.

The matter then proceeds before the Appellate Authority for Advance Ruling.

👉 Read More → Section 101B – Appeal to National Appellate Authority

Example: Appeal by the Department

Suppose the Authority gives a ruling concerning the taxability of a particular service.

The concerned officer believes that the ruling does not correctly apply the GST provisions to the transaction.

The concerned officer can consider an appeal under Section 100.

The officer uses FORM GST ARA-03 and does not pay the applicant’s ₹10,000 appeal fee.

Example: Delay in Filing Appeal

Suppose an applicant receives an advance ruling but does not file the appeal within the initial 30-day period.

If the applicant wants to rely on the additional period, the applicant must establish sufficient cause for the delay.

The Appellate Authority may permit filing within a further period not exceeding 30 days if it is satisfied that sufficient cause prevented timely filing.

The additional period is therefore subject to the statutory limitation and the Authority’s satisfaction regarding sufficient cause.

What Happens After the Appeal Is Filed?

Once a valid appeal is filed, the matter moves to the Appellate Authority for Advance Ruling.

Section 101 governs the subsequent stage.

The Appellate Authority provides the parties to the appeal or reference an opportunity of being heard and may pass an order confirming or modifying the ruling appealed against or referred to.

The Appellate Authority is required to pass its order within 90 days from the date of filing of the appeal or reference under the statutory framework.

Possible Outcomes of an Appeal

The detailed powers are contained in Section 101 rather than Section 100.

The Appellate Authority may:

• Confirm the original advance ruling; or
• Modify the original advance ruling.

The decision is made after providing the parties an opportunity of being heard.

What If the Members of the Appellate Authority Differ?

Section 101(3) deals with disagreement between the members of the Appellate Authority.

Where the members differ on any point or points referred to in the appeal or reference, the law provides that no advance ruling can be issued in respect of the question under the appeal or reference.

This is a specific consequence under the advance ruling framework.

Certification and Communication of Appellate Ruling

Section 101(4) and the relevant rules deal with the communication of the advance ruling pronounced by the Appellate Authority.

Rule 107 provides that a copy of the advance ruling pronounced by the Appellate Authority, duly signed by the Members, is sent to:

• The applicant and the appellant
• The concerned officer of Central Tax and State/Union Territory Tax
• The jurisdictional officer of Central Tax and State/Union Territory Tax
• The Authority.

This ensures that the relevant parties and tax authorities receive the appellate ruling.

Binding Effect After Appeal

The applicability of an advance ruling is dealt with under Section 103.

An advance ruling pronounced by the Authority or the Appellate Authority is binding on the applicant who sought it in respect of the matter referred for ruling and on the concerned or jurisdictional officer in respect of that applicant, subject to the conditions specified in the Act.

Therefore, an appellate ruling should not automatically be treated as a general nationwide determination applicable to every GST taxpayer.

The facts, applicant and statutory circumstances remain important.

Section 100 and Section 103

The difference can be understood as follows:

Section 100	Section 103
Deals with appeal	Deals with applicability of advance ruling
Provides who can appeal	Provides who is bound
Provides limitation period	Provides binding framework
Prescribes appeal requirements	Deals with effect of ruling

Thus, filing an appeal under Section 100 and determining the legal effect of the resulting ruling are separate matters.

Section 100 and Section 104

Section 104 deals with circumstances in which an advance ruling can be declared void ab initio, such as where it was obtained by fraud, suppression of material facts or misrepresentation of facts.

This is different from an ordinary appeal under Section 100.

An appeal challenges the advance ruling through the appellate mechanism.

Section 104 addresses the separate statutory situation where the ruling was obtained through specified improper means.

Documents Required for an Applicant’s Appeal

An applicant preparing an appeal should generally organise:

• Copy of the advance ruling
• Proof/date of communication
• FORM GST ARA-02
• Statement of facts
• Grounds of appeal
• Supporting documents
• Payment details for the prescribed fee
• Verification
• Authorisation documents, where applicable
• Any additional documents relevant to the grounds of appeal

The exact requirements should be checked against the current prescribed form and applicable rules.

Practical Checklist Before Filing an Appeal

1. Read the advance ruling carefully

Identify the exact findings with which the appellant disagrees.

2. Check the date of communication

The 30-day limitation period under Section 100(2) is linked to communication of the ruling.

3. Identify the grounds

Each ground should address a specific finding or legal issue in the ruling.

4. Check whether the appeal is maintainable

Confirm that the appellant is one of the persons entitled to appeal under Section 100.

5. Prepare the prescribed form

An applicant uses FORM GST ARA-02, while the concerned or jurisdictional officer uses FORM GST ARA-03.

6. Pay the applicable fee

An applicant’s appeal carries the prescribed ₹10,000 fee. No fee is payable by the concerned or jurisdictional officer under Rule 106.

7. Complete verification

The appeal and supporting documents must be verified and signed as prescribed.

8. Consider requesting a personal hearing

The prescribed forms provide for indicating whether the appellant wishes to be heard in person.

Common Mistakes in Section 100 Appeals

Missing the limitation period

The normal filing period is 30 days from communication of the advance ruling.

Assuming the additional 30 days is automatic

The further period of up to 30 days requires satisfaction of the Appellate Authority regarding sufficient cause.

Filing the wrong form

An applicant’s appeal uses FORM GST ARA-02, while an officer’s appeal uses FORM GST ARA-03.

Not paying the prescribed fee

The applicant’s appeal must be accompanied by the prescribed ₹10,000 fee.

Providing vague grounds

The grounds should clearly identify the findings being challenged and the legal or factual basis for the challenge.

Ignoring supporting documents

Relevant documents can be important for demonstrating the factual and legal basis of the appeal.

Confusing Section 100 with the general GST appeal provisions

Section 100 concerns appeals against advance rulings, not the general departmental appeal mechanism under Section 107.

Section 100 vs Section 107

Section 100 and Section 107 both deal with appeals under GST, but they relate to different proceedings.

Section 100	Section 107
Appeal against advance ruling	Appeal against specified adjudication orders
Chapter XVII	Chapter XVIII
Appellate Authority for Advance Ruling	Appellate Authority under the general GST appeal framework
FORM GST ARA-02/ARA-03	FORM GST APL-01, where applicable
30-day normal period	Different limitation framework

A taxpayer should therefore identify the type of order before choosing the applicable appeal provision.

Section 100 – Key Features at a Glance

Particular	Details
Section	100
Chapter	XVII – Advance Ruling
Subject	Appeal to Appellate Authority
Who can appeal	Applicant, concerned officer, jurisdictional officer
Appeal against	Advance ruling under Section 98(4)
Normal limitation	30 days from communication
Possible extension	Further period up to 30 days
Extension condition	Sufficient cause
Applicant’s appeal form	FORM GST ARA-02
Officer’s appeal form	FORM GST ARA-03
Applicant appeal fee	₹10,000
Officer appeal fee	No fee
Appellate order	Section 101
Applicability of ruling	Section 103

The forms and fees are prescribed under Rule 106 of the CGST Rules.

Section 100 – Important Distinctions

Section 98 vs Section 100

Section 98 deals with the original advance ruling process.

Section 100 deals with an appeal against that ruling.

Section 99 vs Section 100

Section 99 identifies the Appellate Authority.

Section 100 provides the appeal mechanism.

Section 100 vs Section 101

Section 100 deals with filing the appeal.

Section 101 deals with the order passed by the Appellate Authority.

Section 100 vs Section 103

Section 100 deals with challenging the advance ruling.

Section 103 deals with the applicability and binding effect of the ruling.

Section 100 vs Section 107

Section 100 concerns appeals against advance rulings.

Section 107 concerns the general GST appellate mechanism for specified orders.

👉 Read More → Section 101 – Orders of Appellate Authority

Frequently Asked Questions About Section 100 of the CGST Act

Conclusion

Section 100 of the CGST Act, 2017 provides the statutory mechanism for appealing against an advance ruling before the Appellate Authority for Advance Ruling.

Under Section 100(1), the applicant, concerned officer or jurisdictional officer may appeal against an advance ruling pronounced under Section 98(4). Under Section 100(2), the normal appeal period is 30 days from the date of communication of the ruling, with a possible further period of up to 30 days where the Appellate Authority is satisfied that sufficient cause prevented timely filing.

Section 100(3) requires the appeal to be filed in the prescribed form, with the prescribed fee and in the prescribed manner. For an applicant, Rule 106 prescribes FORM GST ARA-02 and a ₹10,000 fee. For the concerned or jurisdictional officer, FORM GST ARA-03 is prescribed and no fee is payable.

The provision should be read together with Section 99, which identifies the Appellate Authority, and Section 101, which governs the order passed by that authority. It should also be read with Section 103 for understanding the applicability and binding effect of the resulting advance ruling.

For taxpayers and GST officers, Section 100 is therefore an important procedural provision because it provides a defined appellate route when an advance ruling is not accepted by an eligible appellant.

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