Section 99 of CGST Act 2017: Appellate Authority for Advance Ruling

Section 99 : “Appellate Authority for Advance Ruling” (CGST Act, 2017)

Provisions under Section 99 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Appellate Authority for Advance Ruling”, are as under:

Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory.

Related Posts:

Appointed Date (1 July 2017) for Applicability of Certain Sections: CGST Notification No. 9/2017

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

Leave a Reply