Section 2(8) of CGST Act: Meaning of “Appellate Authority”

Definition of the term “Appellate Authority” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(8) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term  “Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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