The GST Council has urged the Central Government and various States to expedite setting up appellate authorities in the light of the delay in their setting up for aggrieved entities to appeal against orders of the Authority for Advance Rulings (AAR).
Of the 29 States, only 12 have so far issued notifications to set up authority.
GST Council is the top decision-making body mandated with the implementation of goods and service tax (GST) in the country.
The Council has circulated official communiqué to various States as well as the Central Board of Indirect Taxes and Customs (CBIC) to nominate members to the Appellate Authority for Advance Ruling (AAAR) on an urgent basis so that they can start functioning, said an official representing the GST Council.
Earlier, the Secretariat of the GST Council that comprises Union Finance Minister and Finance ministers of various States of the country made it clear through a law that all States are required to set up at least one AAR for seeking advance ruling over GST levy and one appellate authority to hear appeals against the AAR order.