Amendment to Section 95 of the Central Goods and Services Tax Act
The amendment to Section 95 of the Central Goods and Services Tax (GST) Act involves two main changes. First, in clause (a), the text is updated to include the "National Appellate Authority" alongside the existing "Appellate Authority." Additionally, references are expanded to include Section 101C, in addition to the existing Section 100. This means that the scope of the appeals process now explicitly includes the National Appellate Authority and its relevant sections in the GST Act. Second, a new clause (f) is added after clause (e), defining the "National Appellate Authority" as the National Appellate Authority for Advance Ruling mentioned in Section 101A. This amendment clarifies and extends the framework of appellate authorities within the GST Act, ensuring that the National Appellate Authority is formally recognized and defined within the legal text.
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Amendment of section 95.
104. In section 95 of the Central Goods and Services Tax Act,––
(i) in clause (a),––
(a) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;
(b) after the words and figures “of section 100”, the words, figures and letter “or of section 101C” shall be inserted;
(ii) after clause (e), the following clause shall be inserted, namely:––
‘(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.’.
