Section 2(99) of CGST Act: Meaning of “Revisional Authority”

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

As per Section 2(99) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Revisional Authority” means an authority appointed or authorised for revision of decision or orders as referred to in section 108.

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