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CHAPTER XVII - ADVANCE RULING
Section 95 - Definitions...
Section 96 - Authority for advance...
Section 97 - Application for advan...
Section 98 - Procedure on receipt ...
Section 99 - Appellate Authority f...
Section 100 - Appeal to Appellate ... Section 101 - Orders of Appellate ... Section 101A - Constitution of Nat... Section 101B - Appeal to National ... Section 101C - Order of National A... Section 102 - Rectification of adv... Section 103 - Applicability of adv... Section 104 - Advance ruling to be... Section 105 - Powers of Authority ... Section 106 - Procedure of Authori...Section 99 - Appellate Authority for Advance Ruling
https://gstgyaan.com/section-99-of-the-cgst-act-appellate-authority-for-advance-ruling
99. Appellate Authority for Advance Ruling.[1]
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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. |
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