How may AAR and AAAR will be constituted under GST? GSTplus Updated September 24, 2016 09:52 Follow There will be one AAR and AAAR for each State (sections 95 and 96). GSTplus.com Facebook Twitter LinkedIn Google+ Comments 0 comments Article is closed for comments. Related articles What is the Appellate Authority for Advance Ruling (AAAR) and what would be its composition? What will be the composition of Authority for advance rulings (AAR) under GST?