What are the provisions for appeals against order of AAR?

The provisions of appeal before AAAR are dealt in
section 99 and 100 of Model GST Law.
If the applicant is aggrieved with the finding of the AAR, he
can file an appeal with AAAR. Similarly, if the prescribed
or jurisdictional officer of CGST/SGST does not agree
with the finding of AAR, he can also file an appeal with
AAAR. The word prescribed officer of CGST/SGST means
an officer who has been designated by the CGST/SGST
administration in regard to an application for advance
ruling. In normal circumstances, the concerned officer
will be the officer in whose jurisdiction the applicant is
located. In such cases the concerned officer will be the
jurisdictional CGST/SGST officer.
Any appeal must be filed within thirty days from the receipt
of the advance ruling. The appeal has to be in prescribed
form and has to be verified in prescribed manner. This will
be prescribed in the Model GST Rules.
The Appellate Authority must pass an order after hearing
the parties to the appeal within a period of ninety days of
the filing of an appeal. If members of AAAR differ on any
point referred to in appeal, it shall be deemed that no
advance ruling is issued in respect of the question under
appeal.