Section 99 - Appellate Authority for Advance Ruling
Section 99 - Role of Appellate Authority for Advance Ruling
The Appellate Authority for Advance Ruling, as per Section 99, is established under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. This authority is recognized as the official appellate body for handling matters related to advance rulings within the respective State or Union Territory. Essentially, this means that any appeals regarding advance rulings in a particular State or Union Territory will be managed by the Appellate Authority set up under the corresponding GST Act of that area. This structure ensures that there is a designated body to address and resolve disputes or clarifications needed concerning advance tax rulings in each region. The provision is subject to the rules and stipulations outlined in the relevant chapter of the Act.
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99. Appellate Authority for Advance Ruling
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.
