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GST Advance Ruling (AAR and AAAR)

Q: What are the 7 questions on which an advance ruling can be sought?

Section 97(2) CGST Act lists seven categories: classification of goods or services, applicability of a notification, determination of time and value of supply, admissibility of input tax credit, determination of tax liability, whether the applicant is required to be registered, and whether any activity amounts to or results in a supply.

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Documents: Question note, transaction structure, contracts, technical specs, and prior rulings.

Fees: Starting from INR 49,999 (Exl GST and Govt. Charges); govt fees INR 10,000 (CGST + SGST) additional.

Eligibility: Any registered or applying-to-register person under Section 95(c) of the CGST Act.

Timeline: AAR ruling within 90 days under Section 98(6); AAAR appeal within 30 days of communication.

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GST Advance Ruling at a Glance

📌 TL;DR - GST Advance Ruling Services at a Glance

Section 97 CGST allows a registered or to-be-registered person to seek a binding ruling on classification, notification applicability, time/value of supply, ITC admissibility, tax liability, registration requirement, or whether an activity is supply. File Form GST ARA-01 with the State AAR plus INR 10,000 fee. Ruling within 90 days. Appeal to AAAR in 30 days via Form ARA-02 with INR 20,000 fee. AAAR pronounces within 90 days. A ruling binds only the applicant and jurisdictional officer (Section 103). Void ab initio if obtained by fraud (Section 104). No second appeal - only writ. Patron Accounting end-to-end engagement starts from INR 49,999.

Advance Ruling under Chapter XVII of the CGST Act, 2017 is the only mechanism that gives a taxpayer a binding GST answer before the transaction occurs. Section 95 defines the framework; Section 97 prescribes seven question categories where an applicant can seek a ruling; Section 98 lays down the 90-day procedure; Section 99 constitutes the Appellate Authority for Advance Ruling (AAAR); Section 100 gives a 30-day appeal window; and Sections 101 to 106 cover orders, rectification, applicability, void ab initio orders, and powers.

Sections 101A to 101C, inserted by the Finance Act 2019, constitute a National Appellate Authority for divergent State AAAR rulings, but the body has not yet been operationalised. Beyond AAAR, the only forum is writ jurisdiction under Article 226 (High Court) or Article 32 / 136 (Supreme Court). Patron Accounting LLP handles end-to-end AAR engagements: question framing, statement of facts, applicant submissions in Form GST ARA-01, fee payment under Rule 104, jurisdictional officer coordination, personal hearing representation, and ruling implementation - and where the AAR is adverse, Form GST ARA-02 appeal to the AAAR within 30 days.

Content is reviewed quarterly for accuracy.

What Is a GST Advance Ruling?

A GST Advance Ruling is a written, binding decision issued by the State Authority for Advance Ruling (AAR) under Section 95(a) of the CGST Act, 2017, on any of the seven questions listed in Section 97(2). The ruling is sought before the proposed transaction is undertaken and locks the tax treatment for both the applicant and the jurisdictional officer under Section 103.

If aggrieved by the AAR ruling, the applicant or the jurisdictional officer may appeal to the State Appellate Authority for Advance Ruling (AAAR) under Section 100 within 30 days. The AAAR pronounces its order within 90 days under Section 101(2).

The AAAR ruling is final under Indian GST law - no further statutory appeal lies. Constitutional remedy via writ jurisdiction to the High Court (Article 226) or the Supreme Court remains available.

Key Terms for GST Advance Ruling:

AAR: Authority for Advance Ruling - State-level body constituted under Section 96 CGST Act; pronounces original rulings under Section 98(4).
AAAR: Appellate Authority for Advance Ruling - State-level appellate body under Section 99 CGST Act; hears appeals from the AAR under Section 100.
Applicant: Defined in Section 95(c) - any person registered or desirous of obtaining registration under the Act.
Section 97(2) Questions: Seven categories on which the AAR can pronounce - (a) classification, (b) notification applicability, (c) time and value of supply, (d) ITC admissibility, (e) tax liability, (f) registration, (g) whether an activity is supply.
Form GST ARA-01: Application form for advance ruling filed on the common portal with the INR 10,000 fee.
Form GST ARA-02: Appeal form for the AAAR filed by the applicant with the INR 20,000 fee; Form ARA-03 is used by the jurisdictional officer with no fee.

AAR Timeline Ruling Within 90 Days

When You Need an Advance Ruling

An AAR is the right tool when the GST consequence of a proposed transaction is materially uncertain and the downside of getting it wrong is large. Typical triggers:

High-value M&A, slump sale, or business transfer where classification or value of supply is contested
Large project finance and infrastructure builds where ITC eligibility on inputs determines project IRR
Real estate developers structuring affordable housing, joint development, or area-sharing arrangements
Cross-border SaaS, OIDAR, or intermediary supply where Section 13 IGST place of supply is disputed
New product launch with ambiguous HSN classification spanning the 5%, 18%, or 40% GST slab post GST 2.0
Composite vs mixed supply determination affecting bundled price and tax attribution
Restaurant, education, healthcare, or charitable services claiming exemption with a disputable boundary
PSUs and government undertakings seeking pre-transaction certainty on government-to-business supplies
Group restructuring with HO-BO cross charge, ISD, or related-party valuation under Rule 28
Notification interpretation - concessional rate eligibility, exemption boundary, or compensation cess

Statutory bar: Section 98(2) bars the AAR from admitting an application where the same question is already pending or has been decided in any proceedings under the CGST Act for the same applicant. Time the application before any departmental scrutiny is initiated.

Patron Accounting Services for GST Advance Ruling

Service	What We Do
Pre-Filing Question Framing and Strategy	The most valuable step. We refine the questions to align with the seven categories under Section 97(2), structure them to maximise binding scope, and stress-test against the Section 98(2) bar. Output: a final question set and supporting transaction note.
Form GST ARA-01 Drafting and Filing	Complete drafting on the common portal - statement of facts, statement of the applicant's interpretation, supporting authority, and question framing. Fee payment of INR 10,000 (CGST + SGST) under Rule 104. Hard copies in quadruplicate to the State AAR.
AAR Hearing Representation	Preliminary hearing under Section 98(2) on admissibility and the final hearing before pronouncement. Written submissions, case law compilation (AAR / AAAR / CESTAT / High Court / Supreme Court), and oral arguments by senior CA / CS counsel.
AAAR Appeal Filing (Section 100)	Where the AAR ruling is adverse, drafting and filing Form GST ARA-02 with the AAAR within 30 days. INR 20,000 government fee under Rule 106. Memorandum of appeal, statement of facts, grounds, and case law compilation. Hearing within 90 days under Section 101(2).
Rectification Application under Section 102	Within 6 months of the order, an application for rectification of any error apparent on the face of the record, including incorrect citation, computation error, or an omitted question.
Post-Ruling Implementation and Defence	Once the ruling is final, we update the ERP, invoice templates, GSTR-1 disclosures, and group policies. Where the department later disputes implementation, we represent on the binding-nature defence under Section 103.

Our Process

How the Advance Ruling Process Works - Step by Step

From the scoping call to post-ruling implementation, here is exactly how Patron Accounting runs an end-to-end AAR and AAAR engagement.

Step 1

Scoping Call and Question Identification

We collect transaction documents, contracts, technical specifications, prior rulings, and any departmental correspondence. A free 30-minute consultation identifies the right Section 97(2) category and the binding outcome you are seeking.

Docs collected Category mapped

Scoping 01

Step 2

Admissibility Check Under Section 98(2)

We verify the question is not already pending or decided in any other proceedings for the same applicant - the most common reason for rejection at threshold. We review the GSTIN scrutiny module, ASMT history, and any DRC-01A or DRC-01 received.

Section 98(2) No bar found

Admissibility 02

Step 3

Question Framing to Section 97(2)

Each question is pre-framed to map clearly to one of the seven categories - classification, notification, time/value, ITC, tax liability, registration, or whether the activity is supply. Broad legal questions outside these categories are routinely rejected.

7 categories Scope maximised

Framing 03

Step 4

Form GST ARA-01 Drafting

Complete statement of facts, statement of interpretation, and citation of relevant Sections, Rules, Notifications, Circulars, and supporting AAR / AAAR / Tribunal / High Court rulings on the common portal.

Facts stated Authority cited

ARA-01 04

Step 5

Government Fee Payment (Rule 104)

Payment of the INR 10,000 government fee (INR 5,000 CGST + INR 5,000 SGST) under Rule 104 at the time of filing, with hard copies in quadruplicate submitted to the State AAR as required.

INR 10,000 Quadruplicate

Rule 104 05

Step 6

Preliminary Hearing (Admissibility)

Section 98(2) admissibility hearing before the AAR. We represent the applicant and address any preliminary objection raised by the jurisdictional officer before the matter proceeds to merits.

Represented Objections met

Prelim Hearing 06

Step 7

Final Hearing on Merits

Final hearing on merits with oral advocacy by senior CA / CS counsel, supported by a written submissions pack and a full case law compilation across AAR, AAAR, Tribunal, High Court, and Supreme Court.

Submissions Oral advocacy

Final Hearing 07

Step 8

Pronouncement Within 90 Days

The AAR pronounces its ruling within 90 days of application receipt under Section 98(6), excluding time taken for additional information. We review the ruling and brief you on the binding effect under Section 103.

Section 98(6) 90 days

Pronouncement 08

Step 9

Post-Ruling Action or AAAR Appeal

If favourable - ERP and policy implementation. If adverse - a Section 100 appeal to the AAAR within 30 days via Form GST ARA-02 with the INR 20,000 fee, or rectification under Section 102 within 6 months.

Implement Or appeal

Decision 09

Step 10

Implementation and Section 103 Defence

We update ERP, invoice templates, GSTR-1 disclosures, and group policies, and stand ready to defend the binding-nature shield under Section 103 in any subsequent departmental dispute.

ERP updated 103 shield

Defence 10

Document Checklist

Have these inputs ready for an efficient advance ruling engagement:

Detailed note describing the proposed transaction or activity
Draft contracts, MOUs, term sheets, or scope documents
Technical specifications, product literature, and process flow (for classification questions)
Sample invoice mock-up if available
Group structure chart and GSTIN list (for cross-charge or related-party questions)
Prior AAR / AAAR / Tribunal rulings on similar issues
Any departmental correspondence to confirm the question is not already pending
Board resolution or authority letter for filing the application

Common Challenges and How We Resolve Them

Challenge	Impact	How Patron Accounting Solves It
AAR rejects the application as not falling within Section 97(2)	The seven categories are exhaustive. Questions framed as broad legal interpretation outside these categories are routinely rejected at threshold.	We pre-frame each question to map clearly to one of the seven categories - classification, notification applicability, time and value of supply, ITC admissibility, tax liability, registration, or whether the activity amounts to supply.
Department alleges the question is already pending in scrutiny	Section 98(2) bars admission if the same question for the same applicant is pending or decided - a silent killer of applications.	A pre-filing check via the GSTIN portal scrutiny module, ASMT history, and any DRC-01A or DRC-01 received. If a scrutiny is open on the same subject, we respond to it or wait for closure before filing the AAR.
Difference of opinion between AAR members	Under Section 98(5), where the two AAR members differ, the question is referred to the AAAR, adding months to the timeline.	We pre-empt divergence by addressing both potential interpretations in the application itself with case law for each, allowing the bench to converge on a single view.
Adverse AAR ruling - appeal or implement?	The 30-day Section 100(2) window is tight, and not every adverse ruling is worth an AAAR appeal.	We assess AAAR prospects within 7 days of the ruling - contrary rulings from other States, High Court precedent, fiscal materiality, and the window. Where reversal is unlikely, implementation with a defensible position is often the better economic choice. We never push an appeal without merit.

GST Advance Ruling Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 49,999 (Exl GST and Govt. Charges) - end-to-end AAR engagement
End-to-End AAR (Form ARA-01 to ruling)	Starting from INR 49,999 - 90 days plus 4 to 6 weeks preparation
Pre-Filing Strategy and Question Framing Only	Starting from INR 24,999 - 7 to 14 working days
AAAR Appeal (Form ARA-02 plus hearing)	Quote on call - varies by complexity; 90 days plus 2 to 3 weeks preparation
Rectification under Section 102	Quote on call - varies by scope; 4 to 6 weeks
Multi-Question / Multi-State AAR (group)	Quote on call - per question and State count
Government Fees (separate)	INR 10,000 for AAR (Rule 104); INR 20,000 for AAAR appeal (Rule 106) - billed at actuals

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Advance Ruling consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken for the Advance Ruling Process

Stage	Estimated Timeline
Pre-filing question framing and strategy	7 to 14 days
Form ARA-01 drafting and filing	5 to 10 days post-strategy
Preliminary hearing (admissibility) Section 98(2)	30 to 45 days from filing
Final hearing and pronouncement Section 98(6)	Up to 90 days from application receipt
AAAR appeal window Section 100(2)	30 days from ruling communication (extendable by 30)
AAAR pronouncement Section 101(2)	90 days from appeal filing
Rectification Section 102	Within 6 months of order
Writ filing (post-AAAR)	90 days or as per limitation under Article 226

The 90-day AAR timeline plus 4 to 6 weeks of preparation means filing should start at least 5 to 6 months before financial close on an M&A or project finance deal. Once departmental scrutiny opens on the same question, the Section 98(2) bar shuts the window.

Key Benefits

Why Engage a Professional

Pre-Transaction Certainty

Bind both the applicant and jurisdictional officer under Section 103 before money moves on the deal.

Section 98(2) Admissibility

Avoid threshold rejection by mapping questions accurately to the seven Section 97(2) categories.

Hearing-Grade Preparation

Written submissions, full case law compilation, and oral advocacy by senior CA / CS counsel.

AAAR Escalation If Needed

The 30-day appeal window managed end-to-end with a complete Form ARA-02 appeal pack.

Implementation Defence

A documented Section 103 binding-nature shield in any subsequent departmental dispute.

M&A and Project Finance Certainty

INR 49,999 today protects multi-crore tax exposure tomorrow at financial close.

Trusted by Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of CA / CS Practice

Trusted by Hyundai, Asian Paints, Bridgestone, and growing M&A, real estate, infrastructure, and cross-border SaaS clients.

Outcome proof: A Mumbai-based infrastructure SPV facing ambiguity on 5% vs 18% GST on a INR 740 crore EPC contract obtained a favourable Maharashtra AAR ruling within 88 days using our end-to-end pre-filing strategy and personal hearing representation - locking in INR 96 crore of differential tax certainty before financial close.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. See our GST audit and advisory support in Mumbai for local assistance.

DIY vs Patron Accounting AAR Advisory

Parameter	DIY / Internal Team	Patron Accounting Advisory
Question framing	Often broad and rejected at threshold	Mapped to Section 97(2) categories with admissibility check
Section 98(2) bar check	Frequently missed - leads to rejection	Pre-filing scrutiny / DRC history review
Case law compilation	Limited - typically a few rulings	Comprehensive - AAR / AAAR / Tribunal / HC / SC across States
Hearing representation	Self - high adverse-ruling risk	CA / CS counsel with oral advocacy
AAAR appeal route	Often missed within the 30-day window	Managed end-to-end with appeal pack
Implementation defence	Weak - no Section 103 strategy	Strong - binding-nature shield documented
Cost (typical)	Hidden - lost tax certainty, rejected applications	Starting from INR 49,999 plus government fees
Audit / board comfort	Low	High - signed CA strategy plus binding ruling

Related Patron Services

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GSTAT Advance Ruling Appeal - escalation route post AAAR (writ jurisdiction or future National Appellate Authority).
GST Notice Reply - where the question is already in scrutiny, address the scrutiny first, then file the AAR.
GST Audit - implementation of AAR rulings within the statutory and management audit framework.
GST Registration - registration is a precondition under Section 95(c) for an applicant seeking a ruling.

Related advisory engagements that frequently precede an AAR - GST Classification and HSN/SAC Advisory (for Section 97(2)(a) questions), GST Valuation Services (Section 97(2)(c) and Rule 28), GST Place of Supply Determination (Section 13 IGST), and GST Reverse Charge Mechanism (RCM) Compliance (Section 97(2)(e)) - are available on request.

Legal and Compliance Framework

Element	Reference
Chapter	Chapter XVII CGST Act, 2017 (Sections 95 to 106)
Definitions	Section 95 - AAR, AAAR, applicant, application
AAR constitution	Section 96 CGST Act
Application for AAR	Section 97 CGST Act - 7 question categories under 97(2)
Section 97(2)(a)	Classification of any goods or services or both
Section 97(2)(b)	Applicability of a notification issued under the Act
Section 97(2)(c)	Determination of time and value of supply
Section 97(2)(d)	Admissibility of input tax credit
Section 97(2)(e)	Determination of liability to pay tax on any goods or services
Section 97(2)(f)	Whether applicant is required to be registered
Section 97(2)(g)	Whether any particular activity amounts to or results in a supply
Procedure	Section 98 - admission, hearing, pronouncement within 90 days under Section 98(6)
AAR fee	Rule 104 CGST Rules - INR 5,000 CGST + INR 5,000 SGST
Application form	Form GST ARA-01 on common portal + hard copies in quadruplicate
AAAR constitution	Section 99 CGST Act
AAAR appeal	Section 100 CGST Act - 30 days from communication (extendable by 30)
AAAR fee	Rule 106 CGST Rules - INR 10,000 CGST + INR 10,000 SGST (applicant); nil (officer)
AAAR appeal forms	Form GST ARA-02 (applicant); Form GST ARA-03 (officer)
AAAR orders	Section 101 CGST - within 90 days under Section 101(2)
National Appellate Authority	Sections 101A to 101C - inserted by Finance Act 2019; not yet operational
Rectification	Section 102 - within 6 months of order
Applicability	Section 103 - binding on applicant + jurisdictional officer only
Void ab initio	Section 104 - fraud, suppression, or misrepresentation
Powers / Procedure	Section 105 and Section 106 CGST Act
Further appeal	No statutory appeal beyond AAAR; only writ under Article 226 / 32 / 136

Legal verification gate: Every section, rule, form, and fee in this engagement is cross-referenced to source - the CGST Act and Rules, CBIC notification, or AAR / AAAR / Tribunal / High Court citation. No unattributed claims.

Authoritative references: GST Portal - Advance Ruling User Guide, CBIC - CGST Act Chapter XVII (Sections 95-106), and Notification 55/2017-CT (Forms ARA-01/02/03).

What is an advance ruling under GST?

An advance ruling is a written, binding decision issued by the State Authority for Advance Ruling (AAR) under Section 95(a) of the CGST Act, 2017, on questions relating to classification, notification applicability, time and value of supply, ITC admissibility, tax liability, registration, or whether an activity is a supply. The applicant seeks it before undertaking the proposed transaction.

What are the 7 questions on which an advance ruling can be sought?

Section 97(2) CGST Act lists seven categories: (a) classification of goods or services, (b) applicability of a notification, (c) determination of time and value of supply, (d) admissibility of input tax credit, (e) determination of tax liability, (f) whether the applicant is required to be registered, and (g) whether any activity amounts to or results in a supply.

What is the fee for filing an advance ruling application?

Under Rule 104 of the CGST Rules, the application fee is INR 5,000 under CGST and INR 5,000 under SGST, totalling INR 10,000. For OIDAR taxpayers, the fee is paid under the IGST head. The fee is deposited online through the common portal at the time of filing Form GST ARA-01.

How long does the AAR take to give a ruling?

Section 98(6) of the CGST Act requires the AAR to pronounce its ruling within 90 days of receipt of the application. The 90-day period excludes time taken for furnishing additional information requested by the AAR. In practice, including preliminary and final hearings, the total elapsed time is typically 3 to 5 months from filing.

Can I appeal an adverse AAR ruling?

Yes. Under Section 100 of the CGST Act, the applicant or the jurisdictional officer may appeal to the Appellate Authority for Advance Ruling (AAAR) within 30 days of communication of the ruling (extendable by another 30 days for sufficient cause). The applicant files Form GST ARA-02 with INR 20,000 fee (CGST + SGST); the officer files Form GST ARA-03 with no fee.

Is the advance ruling binding on other taxpayers?

No. Under Section 103 of the CGST Act, an advance ruling binds only the applicant who sought it and the jurisdictional officer concerned with that applicant. It is not a precedent for other taxpayers, although rulings are frequently cited persuasively. The binding effect continues until there is a change in law, facts, or circumstances under Section 103(2).

When is an advance ruling declared void?

Under Section 104 of the CGST Act, the AAR or AAAR may declare an advance ruling void ab initio if it finds that the ruling was obtained by the applicant through fraud, suppression of material facts, or misrepresentation. Before such declaration, the applicant is given an opportunity of being heard, and all provisions of the Act apply as if no advance ruling had been pronounced.

What is the cost of GST advance ruling advisory at Patron Accounting?

Starting from INR 49,999 (Exclusive of GST and government charges) for the end-to-end AAR engagement covering question framing, Form GST ARA-01 drafting, hearing representation, and ruling implementation. AAAR appeals, rectification, and multi-question or multi-State filings are quoted separately. Government fees of INR 10,000 (AAR) or INR 20,000 (AAAR) are additional under Rules 104 and 106.

AAR aur AAAR me kya farq hai?

AAR (Authority for Advance Ruling) State-level original body hai jo Section 97 ke under application par 90 din me ruling deta hai. AAAR (Appellate Authority for Advance Ruling) appellate body hai jo Section 100 ke under aggrieved party se 30 din me appeal sun ke 90 din me decision deti hai. AAR ki fee 10,000 hai; AAAR ki applicant fee 20,000 hai. AAAR ke aage sirf writ rehta hai (High Court ya Supreme Court). Patron ka end-to-end engagement INR 49,999 se start hota hai.

Quick Answers

Who can apply for an AAR? Any person registered or applying for registration - Section 95(c) CGST.
What is the AAR fee? INR 10,000 total (INR 5,000 CGST + INR 5,000 SGST) under Rule 104.
What is the AAR timeline? 90 days from receipt of application under Section 98(6).
What is the AAAR appeal window? 30 days from ruling communication, extendable by 30 days - Section 100(2).
What is the AAAR fee? INR 20,000 for the applicant (Rule 106); nil for the jurisdictional officer.
Is AAR binding on other taxpayers? No - only on the applicant and jurisdictional officer under Section 103.
Can the ruling be appealed beyond AAAR? No statutory appeal; only writ jurisdiction under Article 226 / 32 / 136.
Patron fee: End-to-end AAR from INR 49,999; pre-filing strategy from INR 24,999.

Why Move Now on Your Advance Ruling

An AAR locks GST certainty before the transaction occurs. Once departmental scrutiny is initiated on the same question, Section 98(2) bars the AAR from admitting the application - you lose the window forever.

The 90-day AAR timeline plus 4 to 6 weeks of preparation means filing must start at least 5 to 6 months before financial close on an M&A or project finance deal. Timing the application before any departmental scrutiny is critical.

Patron Accounting's end-to-end engagement starts from INR 49,999 - a small fraction of the multi-crore tax exposure being locked in.

Lock GST Certainty Before the Transaction Closes

GST advance rulings are the most powerful pre-transaction certainty tool in Chapter XVII of the CGST Act. The seven question categories under Section 97(2), the 90-day timeline under Section 98(6), the 30-day AAAR appeal window under Section 100, and the binding effect under Section 103 together create a structured path for businesses to lock GST treatment before money moves.

Patron Accounting LLP, with CA and CS professionals practising for 15+ years across Pune, Mumbai, Delhi, and Gurugram, handles end-to-end AAR engagements - from pre-filing strategy through Form ARA-01 filing, personal hearing representation, AAAR appeal, and post-ruling implementation. For high-value M&A, project finance, real estate, and group restructuring, the cost of certainty is always lower than the cost of dispute.

Pair this with GSTAT Advance Ruling Appeal for the post-AAAR escalation route and GST Audit for ruling implementation within your compliance framework.

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Content Created: 27 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly (Tier 1 cadence) and on operationalisation of the National Appellate Authority (Sections 101A-101C), any amendment to Rule 104 or 106 fees, or new AAR, AAAR, High Court, or Supreme Court rulings on procedure.

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