Amendment of section 101A.

156. In section 101A of the Central Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:––

‘(1A) Notwithstanding anything contained in sub-section (1), till the National Appellate Authority is constituted under that sub-section, the Government, may on the recommendations of the Council, by notification, empower any existing Authority constituted under any law for the time being in force to hear appeals made under section 101B and in such case,––

(a)the provisions of sub-sections (2) to (13) shall not apply; and

(b)any reference to the National Appellate Authority under this Chapter shall be construed as a reference to such Authority. 

Explanation.––For the purposes of this sub-section, the expression “existing Authority” shall include a Tribunal.’.