Amendment to Section 2 of the Central Goods and Services Tax Act, 2017
An amendment has been made to Section 2 of the Central Goods and Services Tax Act, 2017. Specifically, in clause (4) of this section, the phrase "the National Appellate Authority for Advance Ruling" has been added immediately after the mention of "the Appellate Authority for Advance Ruling." This change expands the scope of authorities recognized in the context of advance ruling appeals under the Act, now formally including the National Appellate Authority for Advance Ruling alongside the existing Appellate Authority for Advance Ruling.
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Amendment of section 2.
92. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred as the Central Goods and Services Tax Act), in clause (4), after the words “the Appellate Authority for Advance Ruling,”, the words “the National Appellate Authority for Advance Ruling,” shall be inserted.
