§ 99 Central Goods and Services Tax Act, 2017
Back to Central Goods and Services Tax Act, 2017

LawFinder — Section Detail

Section 99. Appellate Authority for Advance Ruling

Review the original statutory text or switch to the plain-language version. Related sections and acts remain accessible without interrupting your research flow.

Act
Central Goods and Services Tax Act, 2017
Section number
99

Section reader

The Central Goods and Services Tax Act, 2017

99. Appellate Authority for advance ruling.-

Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act 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.