Central Goods and Services Tax Act, 2017Chapter XVII - Advance Ruling
Section 99 - Appellate Authority for Advance Ruling
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.
Notifications
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Central Tax
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Union Territory Tax
- Notification No. 15/2018 - 08-10-2018 - seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).
- Notification No. 04/2019 - 16-05-2019 - Central Government, notifies the constitution of the Appellate Authority for Advance Ruling in the Union territories
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