Last updated at Dec. 16, 2024 by Teachoo
According to Section 99 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
Chapter XVII CGST Advance Ruling (Section 95 to 106)
Section 96 CGST - Authority for advance Ruling
Section 97 CGST - Application for advance ruling
Section 98 CGST - Procedure on receipt of application
Section 99 CGST - Appellate Authority for Advance Ruling You are here
Section 100 CGST - Appeal to Appellate Authority
Section 101 CGST - Orders of Appellate Authority
Section 102 CGST - Rectification of advance ruling
Section 103 CGST - Applicability of advance ruling
Section 104 CGST - Advance ruling to be void in certain circumstances
Section 105 CGST - Powers of Authority and Appellate Authority
Section 106 GST - Procedure of Authority and Appellate Authority
About the Author
CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.