Let us look at chapter 12 of CGST rules – Advance Ruling. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
Qualification and Appointment of Members of the Authority for Advance
Ruling
the rank of Joint Commissioner as member of the Authority for Advance Ruling.
Form and Manner of Application to the Authority for Advance Ruling
section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26.
Certification of Copies of Advance Rulings Pronounced by the Authority
Form and Manner of Appeal to the Appellate Authority for Advance
Ruling
section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified insection 49.
section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.
officer authorised in writing by such officer; and
Certification of copies of the advance rulings pronounced by the
Appellate Authority
Advance Ruling and duly signed by the Members shall be sent to-
tax; and