Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings :

Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Ans The CGST /SGST Act do not provide for any appeal against the ruling of Appellate Authority for Advance Rulings. Thus no further appeals lie and the ruling shall be binding on the applicant as well as the jurisdictional officer in respect of applicant.
However, Writ Jurisdiction may lie before Hon’ble High Court or the Supreme Court.