The mechanism of Authority for Advance Ruling (AAR) was set up under the goods and services tax (GST) to provide tax clarity to companies and other assesses. However, conflicting rulings by the state-level AARs in some cases and the state-specific jurisdiction of these orders have not made them an effective way to address the queries of assessees.
To fill the gap, the GST Council on December 22, 2018, resolved to create a Centralised Appellate Authority for Advance Ruling to deal with cases of conflicting decisions by two or more state appellate advance ruling authorities on the same issue.
Source a2ztaxcorp
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