SGST

Appellate Authority for Advance Ruling.

Admin

section 99

Posted on:

23/02/2021

Last Updated:

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.