197.            Authority has pronounced its advance ruling on 1.3.2017 on a question filed by Mr. D & E. However, Mr. E is are not satisfied with the advance ruling pronounced. Advise.

Since Mr. D is satisfied with the advance ruling pronounced, therefore, the proceeding of Mr. D is said to be concluded.

Further, Mr. E is not satisfied with advance ruling pronounced u/s 98(4), he can file before  appellate authority in form GST APL-2 along with fees of Rs. 10,000 within 30 days from date of communication of advance ruling i.e., till 31.3.2017. However application can be filed after 31.3.2017 if sufficient cause is proved to appellate tribunal for not filing the appeal within 30 days.