AARs under GST hobbled by lack of judicial members, state bodies

With almost all orders by the authorities for advance ruling (AARs) under the goods and services tax (GST) going in favour of the Centre and states, the industry is banking on the appellate authority for a favourable ruling. But, the body is yet to be set up by many states. Also, the lack of judicial members in AARs and appellate authorities has the experts worried. Earlier, under the central exci…