Appellate Authority for Advance Ruling.
SGST |
section 99 |
Posted on :
23/02/2021 |
Updated as on :
23/02/2021
Subject to the provisions of
this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling
constituted underthe provisions of a State Goods and Services TaxAct 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.