GST may have nodal appellate authority
The revenue department is considering setting up of a centralised appellate authority to deal with the problem created by contradictory verdicts passed by the Authority of Advance Rulings (AAR) in different states, a top official said on Tuesday. Under the Goods and Services Tax (GST) law, each state is required to set up an Authority for Advance Rulings (AAR) comprising one member from the central tax department, and the other from the respective state.
In view of the confusion being created by contradictory rulings given by different authorities on the same or similar issues, the Finance Ministry is planning to set up a centralised appellate authority which could reconcile the contradictory verdicts of different AARs.
The Mint, 27th June 2018, New Delhi