Section 100: Appeal to the AAAR, ARA-02 and ARA-03

Section 100 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

An advance ruling is not final when it is pronounced. Both sides may appeal — and only one of them pays for the privilege.

Section 100(1): the concerned officer, the jurisdictional officer or an applicant aggrieved by an advance ruling pronounced under s.98(4) may appeal to the Appellate Authority. 100(2): within thirty days from the date on which the ruling is communicated to the concerned officer, the jurisdictional officer and the applicant; proviso — extendable by a further period not exceeding thirty days where the Appellate Authority is satisfied the appellant was prevented by sufficient cause. Rule 106(1): an applicant appeals in FORM GST ARA-02 with a fee of ten thousand rupees. Rule 106(2): the concerned or jurisdictional officer appeals in FORM GST ARA-03, and no fee is payable.

Both sides can appeal, and the asymmetry matters

Three possible appellants under s.100(1): the concerned officer, the jurisdictional officer, and an applicant aggrieved.

The fee asymmetry: the applicant pays ₹10,000 under the CGST Act (with a matching State fee), and the officer pays nothing.

The practical consequence is straightforward. A favourable ruling is not a settled position for thirty days at least, and often longer with the proviso extension. A business that obtains a favourable ruling should:

• wait out the appeal window before restructuring anything on the strength of it;
• watch for an ARA-03, since the appeal is by the officer and the applicant learns of it on service;
• plan for a further ninety days at the appellate stage under s.101(2).

The thirty days, and what it runs from

"From the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant."

Communication, not pronouncement. So the date on the ruling is not the date the clock starts; the date of receipt is.

Section 98(7) requires the signed and certified copy to be sent to the applicant, the concerned officer and the jurisdictional officer after pronouncement, and Rule 105 requires certification by any member of the Authority. That certified copy is the communication.

The extension: the proviso allows a further period not exceeding thirty days where the Appellate Authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal in time.

Sixty days is the outer limit. There is no power to condone beyond it, and no equivalent of the general condonation provisions elsewhere. An appeal filed on day 61 is out of time and cannot be admitted.

What "aggrieved" means for the applicant

Section 100(1) allows an appeal by an "applicant aggrieved by any advance ruling".

A wholly favourable ruling leaves the applicant unaggrieved, and an appeal by the applicant is not maintainable.

A partly favourable ruling — where several questions were asked and some were answered adversely — leaves the applicant aggrieved on those. This is one reason to split compound questions in the ARA-01: separate questions produce separate answers, and the appeal can be confined to the ones that went the wrong way. Section 97(2) →

A favourable conclusion on unfavourable reasoning is the difficult case. Where the ruling reaches the right result but records reasoning that will damage the applicant on other issues or in other periods, the appeal is awkward: the applicant is not aggrieved by the operative conclusion. The realistic course is usually to leave it and to address the reasoning, if it is ever relied on, in the proceeding where it is raised — noting that a ruling binds only in respect of the applicant and only on the question ruled on. Section 103 →

The forms and the signing

Rule 106(1) — the applicant's appeal: on the common portal in FORM GST ARA-02, with a fee of ten thousand rupees deposited in the manner specified in s.49.

Rule 106(2) — the officer's appeal: on the common portal in FORM GST ARA-03, with no fee.

Rule 106(3) — signing: the appeal, the verification and all relevant documents shall be signed in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and, in the applicant's case, in the manner specified in Rule 26.

Rule 107A — manual filing: notwithstanding anything in the Chapter, any reference to electronic filing of an application, intimation, reply, declaration or statement, or electronic issuance of a notice, order or certificate on the common portal, includes manual filing or issuance in the forms appended to the rules. Useful where the portal functionality is unavailable for a particular form.

What the Appellate Authority may do

Section 101(1): the Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to.

Two powers only: confirm or modify. The section does not speak of setting aside or remanding, so the appellate order is a substantive answer on the question rather than a return to the Authority.

Section 101(2): the order shall be passed within ninety days from the date of filing of the appeal under s.100 or the reference under s.98(5).

Section 101(3): where the members differ, no advance ruling can be issued. When members differ →

Section 101(4) with Rule 107: the certified copy goes to the applicant and the appellant, the concerned officers of central and State or Union territory tax, the jurisdictional officers, and the Authority.

Key takeaways

• Both the applicant and the officers may appeal a ruling under s.100(1).
• Thirty days from communication, extendable by thirty on sufficient cause — sixty days is the outer limit.
• The applicant appeals in ARA-02 with a ₹10,000 fee; the officer appeals in ARA-03 with none.
• Do not act on a favourable ruling until the appeal window has closed.
• The Appellate Authority may only confirm or modify, within ninety days.
• Split compound questions in the ARA-01 so that an appeal can be confined to the adverse answers.

Read next

• When Members Differ: Sections 98(5) and 101(3)
• Section 103: Binding Only on the Applicant
• Section 102: Rectification and the Six-Month Window
• Section 98(6): Ninety Days, and What Happens When It Slips

Disclaimer: Positions stated as on 5 September 2026, based on the CGST Act and Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition).