Section 99 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the Appellate Authority for Advance Ruling. It identifies the authority that hears appeals against advance rulings issued by the Authority for Advance Ruling under the GST law.
Section 99 is part of Chapter XVII – Advance Ruling. It follows Section 98, which deals with the procedure on receipt of an application and the pronouncement of an advance ruling, and comes immediately before Section 100, which provides the actual right and procedure for filing an appeal. The statutory text of Section 99 provides that the Appellate Authority constituted under the applicable State GST Act or Union Territory GST Act is deemed to be the Appellate Authority for the purposes of the CGST Act in that State or Union territory.
What is Section 99 of the CGST Act?
Section 99 is titled “Appellate Authority for Advance Ruling.”
The provision states:
“Subject to the provisions of this Chapter, 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.”
In simple terms, Section 99 establishes the appellate authority for advance ruling matters at the State or Union Territory level.
The CGST Act does not create a separate CGST-only Appellate Authority for every State or Union territory. Instead, the Appellate Authority constituted under the corresponding State GST Act or Union Territory GST Act is recognised as the Appellate Authority for Advance Ruling for CGST purposes in that jurisdiction.
Purpose of Section 99
The main purpose of Section 99 is to identify which authority will hear an appeal against an advance ruling.
The advance ruling framework can be broadly understood as:
Section 95 – Definitions
↓
Section 96 – Authority for Advance Ruling
↓
Section 97 – Application for Advance Ruling
↓
Section 98 – Procedure and Advance Ruling
↓
Section 99 – Appellate Authority for Advance Ruling
↓
Section 100 – Appeal
↓
Section 101 – Orders of Appellate Authority
Section 99 therefore provides the institutional foundation for the appellate stage of the advance ruling mechanism.
What Does “Appellate Authority for Advance Ruling” Mean?
The expression “Appellate Authority” is defined in Section 95(b).
It means the Appellate Authority for Advance Ruling constituted under Section 99.
Section 99 then explains which authority is treated as that Appellate Authority for a particular State or Union territory.
This creates a direct connection between Sections 95 and 99:
Section 95(b): Defines the term “Appellate Authority.”
Section 99: Identifies the Appellate Authority for the relevant State or Union territory.
Section 99 and the Dual GST Structure
India’s GST system operates through Central GST and State GST or Union Territory GST legislation.
An advance ruling can have relevance to the Central and State/Union Territory components of GST.
Section 99 addresses this dual structure by recognising the Appellate Authority constituted under the relevant State GST Act or Union Territory GST Act for CGST purposes as well.
This avoids the need for a completely separate appellate institution for the Central GST component in every jurisdiction.
How the Appellate Authority Is Constituted
Section 99 itself does not set out the detailed composition of the Appellate Authority.
Instead, it provides that the Appellate Authority constituted under the applicable State GST Act or Union Territory GST Act shall be deemed to be the Appellate Authority for CGST purposes in that jurisdiction.
The corresponding State GST or Union Territory GST legislation and the applicable rules therefore need to be considered for the constitution and functioning of the particular Appellate Authority.
Actual State Appellate Authority orders demonstrate this structure. For example, the Tamil Nadu State Appellate Authority for Advance Ruling operates as an authority constituted under Section 99 of the Tamil Nadu GST Act and hears appeals under the advance ruling framework.
Section 99 Does Not Itself Provide the Right to Appeal
An important distinction should be made between Section 99 and Section 100.
Section 99 identifies the Appellate Authority.
Section 100 provides the actual statutory mechanism for an appeal.
Under Section 100(1), the concerned officer, jurisdictional officer or an applicant aggrieved by an advance ruling pronounced under Section 98(4) may appeal to the Appellate Authority.
Therefore:
Section 99 = Who is the Appellate Authority?
Section 100 = Who can appeal, when and how?
This distinction is important when studying the advance ruling chapter.
Who Can Appeal Against an Advance Ruling?
The right to appeal is provided under Section 100 rather than Section 99.
Section 100(1) allows the following persons to appeal against an advance ruling:
- The concerned officer
- The jurisdictional officer
- The applicant who is aggrieved by the advance ruling
The appeal is made to the Appellate Authority identified under Section 99.
Thus, Section 99 and Section 100 work together.
Example: Applicant Appeals Against Advance Ruling
Suppose a registered company applies for an advance ruling regarding the classification of one of its products.
The Authority for Advance Ruling issues a ruling with which the company disagrees.
The company may, subject to Section 100 and the applicable rules, file an appeal before the Appellate Authority for Advance Ruling.
The authority hearing that appeal is the Appellate Authority recognised under Section 99 for the relevant State or Union territory.
Example: Department Appeals Against Advance Ruling
The appeal mechanism is not restricted to the applicant.
Suppose the Authority issues an advance ruling and the concerned or jurisdictional officer is aggrieved by the ruling.
Section 100 permits the concerned officer or jurisdictional officer to appeal to the Appellate Authority.
Again, the Appellate Authority hearing the matter is the one recognised under Section 99.
Time Limit for Appeal
The time limit for filing an appeal is provided by Section 100(2), not Section 99.
An appeal must generally be filed within 30 days from the date on which the ruling is communicated to the concerned officer, jurisdictional officer and applicant.
The Appellate Authority may allow an additional period of up to 30 days where it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the initial 30-day period.
Therefore, the maximum statutory period that may be available is:
30 days + up to 30 additional days
The additional period is not automatic; it depends on the Appellate Authority being satisfied about sufficient cause.
Appeal Form and Fee
The CGST Rules prescribe the procedure and form for an appeal against an advance ruling.
Under Rule 106, an appeal by the applicant is filed in FORM GST ARA-02 and is accompanied by a fee of ₹10,000.
The prescribed form contains details such as the advance ruling number, date of communication, appellant details, facts of the case, grounds of appeal and payment details.
The rules also provide for FORM GST ARA-03 where the concerned officer or jurisdictional officer files the appeal.
Section 99 and FORM GST ARA-02
FORM GST ARA-02 is particularly relevant for an applicant who wants to challenge an advance ruling.
The prescribed form includes:
- Advance ruling number
- Date of communication of the ruling
- GSTIN or user ID
- Legal name
- Trade name, where applicable
- Address
- Contact details
- Jurisdictional officer details
- Facts of the case
- Grounds of appeal
- Payment details
- Prayer or relief requested
- Request for personal hearing, where applicable
The official CBIC form also provides for the appellant to indicate whether a personal hearing is desired.
Section 99 and the Composition of the Appellate Authority
The CGST Act uses a coordinated Central-State structure for the advance ruling mechanism.
The Appellate Authority is constituted under the corresponding State GST Act or Union Territory GST Act and is deemed to be the Appellate Authority for CGST purposes in that jurisdiction.
The rules governing the advance ruling framework provide for Central and State tax administration participation in the constitution of the authorities. For the Authority for Advance Ruling, CBIC’s rules prescribe appointment of officers from the Central and State tax administrations. Actual Appellate Authority orders likewise show participation from Central and State tax administration members.
The exact constitution applicable to a particular jurisdiction should therefore be read with the corresponding State or Union Territory GST law and applicable rules.
Section 99 vs Section 96
Sections 96 and 99 are closely related but deal with different stages.
| Section 96 | Section 99 |
|---|---|
| Authority for Advance Ruling | Appellate Authority for Advance Ruling |
| Initial stage | Appellate stage |
| Deals with the Authority issuing the original ruling | Deals with the authority hearing an appeal |
| Connected with Section 97 and 98 | Connected with Section 100 and 101 |
In simple terms:
Section 96 → First-level Authority
Section 99 → Appellate Authority
Section 99 vs Section 98
Section 98 deals with the procedure followed by the Authority for Advance Ruling after receiving an application.
Section 99 deals with the authority that hears an appeal against the advance ruling.
| Section 98 | Section 99 |
|---|---|
| Procedure on receipt of application | Appellate Authority |
| Initial advance ruling proceedings | Appeal stage |
| Authority for Advance Ruling | Appellate Authority for Advance Ruling |
| Results in advance ruling | Hears appeal against advance ruling |
This makes Section 99 the next institutional stage after the original advance ruling.
Section 99 vs Section 100
This is one of the most important distinctions.
Section 99
Section 99 identifies the Appellate Authority.
Section 100
Section 100 establishes the appeal mechanism.
It specifies:
- Who can appeal
- The time limit for appeal
- Extension of time
- Form and fee requirements
Section 100 therefore supplies the procedural right to appeal, while Section 99 identifies the authority before whom that appeal is heard.
Section 99 and Section 101
Section 101 deals with the orders of the Appellate Authority.
Once an appeal is filed under Section 100, the Appellate Authority considers the matter and may pass an order as provided by Section 101.
The Appellate Authority may, after giving the parties an opportunity of being heard, confirm or modify the ruling appealed against or referred to.
Therefore:
Section 99 → Appellate Authority
Section 100 → Appeal
Section 101 → Order of Appellate Authority
What Can the Appellate Authority Do?
Section 99 itself does not prescribe the powers of the Appellate Authority in deciding an appeal.
Those substantive powers are provided in Section 101.
Section 101 allows the Appellate Authority, after giving the parties an opportunity of being heard, to pass an order confirming or modifying the ruling appealed against or referred to.
Thus, Section 99 should not be read as if it independently grants all appellate powers.
When the Members of the Authority Disagree
Section 98 contains an important provision concerning disagreement between members of the Authority for Advance Ruling.
Where the members of the Authority differ on a question on which the advance ruling is sought, they state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on that question.
This is another reason Section 99 is important.
The Appellate Authority can therefore become relevant not only through an appeal under Section 100 but also through a reference arising from disagreement between members of the Authority under Section 98(5).
Reference to the Appellate Authority Under Section 98(5)
The statutory structure can therefore involve two routes to the Appellate Authority:
Route 1 – Appeal
An applicant, concerned officer or jurisdictional officer is aggrieved by the advance ruling.
Section 98 ruling → Section 100 appeal → Section 99 Appellate Authority
Route 2 – Difference between members
Members of the Authority for Advance Ruling disagree on the question.
Section 98(5) difference → Reference → Appellate Authority under Section 99
This is an important procedural distinction.
What Happens If the Appellate Authority Members Also Differ?
Section 101 contains provisions dealing with a situation where the members of the Appellate Authority differ on a question.
Where the members of the Appellate Authority differ, the law provides for treatment of the difference in accordance with the statutory mechanism under Section 101.
The detailed consequences therefore belong to Section 101 rather than Section 99.
Section 99’s function remains the identification of the Appellate Authority.
Binding Effect of the Appellate Ruling
The binding effect of an advance ruling is dealt with under Section 103.
An advance ruling pronounced by the Authority or 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 statutory provisions.
The ruling remains binding unless the law, facts or circumstances supporting it have changed.
Therefore, an Appellate Authority ruling should not automatically be treated as a universally binding decision for every GST taxpayer.
Section 99 and National Appellate Authority Provisions
The CGST Act historically contained provisions concerning a proposed National Appellate Authority for Advance Ruling under Sections 101A to 101C.
These provisions were introduced through the Finance (No. 2) Act, 2019 to provide a mechanism for dealing with conflicting advance rulings in certain circumstances. The amendment legislation provided for a National Appellate Authority and related appeal and order provisions.
However, for understanding Section 99 itself, the operative provision remains the State/Union Territory-level Appellate Authority mechanism described in Section 99, read with Sections 100 and 101.
Therefore, Section 99 should not be confused with the separate statutory provisions that were introduced for a National Appellate Authority.
Practical Example: Classification Dispute
Suppose a manufacturer applies for an advance ruling regarding classification of its product.
The Authority for Advance Ruling issues a ruling classifying the product in a manner with which the applicant disagrees.
The applicant can examine the appeal provisions under Section 100.
If the applicant files a valid appeal within the prescribed period, the appeal is heard by the Appellate Authority recognised under Section 99 for the relevant State or Union territory.
The Appellate Authority then deals with the appeal under Section 101.
Practical Example: ITC Question
Suppose a company asks the Authority for Advance Ruling whether input tax credit is admissible on a particular inward supply.
The Authority issues a ruling against the applicant’s position.
The applicant may file an appeal under Section 100, subject to the statutory requirements.
The relevant Appellate Authority for that State or Union territory is the authority recognised under Section 99.
The appeal then proceeds under the provisions governing the Appellate Authority.
Practical Example: Departmental Appeal
Suppose the Authority issues a ruling with which the concerned officer disagrees.
The concerned officer may also have the right to appeal under Section 100.
The appeal is filed before the Appellate Authority recognised under Section 99.
This demonstrates that the appellate mechanism is not exclusively available to taxpayers; the Act also provides an appeal route for the concerned and jurisdictional officers.
Practical Importance of Section 99
For taxpayers, Section 99 is important because an advance ruling does not necessarily represent the end of the statutory process.
Where a person entitled to appeal is aggrieved by the ruling, the Act provides an appellate mechanism.
Knowing the identity and role of the Appellate Authority is therefore essential when considering an appeal.
A taxpayer should carefully check:
- Date of communication of the ruling
- Whether the person has a statutory right to appeal
- Grounds of appeal
- Applicable time limit
- Prescribed form
- Applicable fee
- Supporting documents
- Requirement for verification
- Request for personal hearing, if appropriate
The appeal must comply with the requirements of Section 100 and the applicable rules.
Important Documents Related to Section 99
The following documents are relevant to the appellate advance ruling process:
| Document | Purpose |
|---|---|
| Advance ruling | Original decision of Authority for Advance Ruling |
| FORM GST ARA-02 | Appeal by applicant |
| FORM GST ARA-03 | Appeal by concerned/jurisdictional officer |
| Appellate Authority order | Decision on appeal |
| Supporting documents | Evidence and grounds supporting the appeal |
CBIC’s published rules prescribe FORM GST ARA-02 for an applicant’s appeal and FORM GST ARA-03 for an appeal by the concerned or jurisdictional officer.
Important Time Limits Connected With Section 99
Section 99 itself does not prescribe the appeal time limit.
The relevant time limit comes from Section 100.
| Matter | Time limit |
|---|---|
| Normal appeal period | 30 days from communication of ruling |
| Additional period allowed by Appellate Authority | Up to 30 days |
| Total possible period | Up to 60 days, subject to sufficient cause |
The additional period is discretionary and depends on the Appellate Authority being satisfied that sufficient cause prevented timely filing.
Important Fee Connected With Section 99
The fee is prescribed by the CGST Rules rather than Section 99 itself.
For an appeal by an applicant, Rule 106 prescribes ₹10,000 and requires the appeal to be filed in FORM GST ARA-02.
An appeal by the concerned officer or jurisdictional officer is filed in FORM GST ARA-03 under the prescribed procedure.
Therefore, Section 99 should not be read as itself prescribing the fee.
Common Mistakes Related to Section 99
Filing before the wrong authority
The taxpayer should identify the relevant State or Union Territory Appellate Authority.
Confusing Section 99 with Section 100
Section 99 identifies the Appellate Authority, whereas Section 100 governs the appeal.
Missing the appeal deadline
The normal period is 30 days from communication of the ruling, with a possible further period of up to 30 days where sufficient cause is established.
Ignoring the prescribed form
The applicant’s appeal is made in FORM GST ARA-02 under the applicable rules.
Treating an appeal as an automatic stay
Filing an appeal should not automatically be described as staying every consequence of the original ruling. The applicable statutory provisions and the nature of the proceeding must be examined.
Assuming another taxpayer’s ruling automatically binds the applicant
The binding effect of advance rulings is governed by Section 103 and is not generally a universal rule applicable to every taxpayer.
Section 99 – Key Features at a Glance
| Particular | Details |
|---|---|
| Section | 99 |
| Chapter | XVII – Advance Ruling |
| Subject | Appellate Authority for Advance Ruling |
| Main function | Identifies the Appellate Authority |
| Authority recognised | Appellate Authority constituted under State GST Act or UTGST Act |
| Jurisdiction | Relevant State or Union territory |
| Appeal provision | Section 100 |
| Appellate order | Section 101 |
| Rectification | Section 102 |
| Applicability of ruling | Section 103 |
| Related application form | FORM GST ARA-02 for applicant’s appeal |
| Applicant appeal fee | ₹10,000 under Rule 106 |
The statutory provision itself is concise; most procedural details are found in Sections 100 and 101 and the CGST Rules.
👉 Read More → Section 101A – Constitution of National Appellate Authority for Advance Ruling
Section 99 – Important Distinctions
Section 96 vs Section 99
Section 96 deals with the Authority for Advance Ruling.
Section 99 deals with the Appellate Authority for Advance Ruling.
Section 98 vs Section 99
Section 98 deals with the procedure before the original Authority.
Section 99 identifies the appellate authority.
Section 99 vs Section 100
Section 99 identifies the appellate authority.
Section 100 provides the right, time limit and procedure for appeal.
Section 100 vs Section 101
Section 100 deals with filing an appeal.
Section 101 deals with the order passed by the Appellate Authority.
Section 101 vs Section 103
Section 101 deals with the appellate order.
Section 103 deals with the applicability and binding effect of the advance ruling.
Frequently Asked Questions About Section 99 of the CGST Act
Conclusion
Section 99 of the CGST Act, 2017 establishes the Appellate Authority for Advance Ruling for the purposes of the CGST Act. It provides that the Appellate Authority constituted under the relevant State GST Act or Union Territory GST Act is deemed to be the Appellate Authority for that State or Union territory under the CGST Act.
Section 99 itself is primarily an institutional provision. The detailed right to appeal, eligible appellants and limitation period are provided by Section 100, while the powers and orders of the Appellate Authority are dealt with under Section 101.
An applicant, concerned officer or jurisdictional officer who is entitled to appeal against an advance ruling generally has 30 days from communication of the ruling to file the appeal, with a possible further period of up to 30 days where sufficient cause is established. The CGST Rules prescribe FORM GST ARA-02 for an applicant’s appeal and the applicable fee.
Section 99 therefore forms an essential part of the GST advance ruling framework by establishing the appellate level through which an advance ruling can be challenged or, in the circumstances provided by the Act, a difference between members of the Authority can be referred for decision.
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