Composition of ‘Authority for advance ruling’ (AAR) and ‘Appellate authority for advance ruling’ (AAAR) :

‘Authority for advance ruling’ (AAR) shall comprise one member CGST and one member SGST. They will be appointed by the Central and State government respectively. Their qualification and eligibility condition for appointment will be prescribed in the Model GST Rules. (section 95)

‘Appellate authority for advance ruling’ (AAAR) will hear appeal against advance ruling given by the AAR. This will comprise of two members namely Chief Commissioner of CGST designated by the Central Board Excise and Customs (CBEC) and Commissioner of SGST having jurisdiction over the applicant. (section 96)

There will be one AAR and AAAR for each State (sections 95 and 96).