Appeal against order of Advance Ruling :
Appeal can be filed against order of Authority of Advance Ruling before Appellate Authority for Advance Ruling – section 100 of CGST Act.
This is a new provision. In earlier provisions in respect of excise, customs and service tax, there was no provision for appeal.
Appellate Authority for Advance ruling will be constituted by State/Union Territory – section 99 of CGST Act.