Section 99. Appellate Authority for Advance Ruling
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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.
