Author: Vinod Arora
Provisions under Section 101A of the CGST Act 2017 relating to "Constitution of National Appellate Authority for Advance Ruling".
Provisions under Section 100 of the CGST Act 2017 relating to "Appeal to Appellate Authority for Advance Ruling".
Provisions under Section 99 of the CGST Act 2017 relating to "Appellate Authority for Advance Ruling".
Provisions under Section 98 of the CGST Act 2017 relating to "Procedure on Receipt of Application for Advance Ruling".
Provisions under Section 97 of the CGST Act 2017 relating to "Application for Advance Ruling".
Provisions under Section 96 of the CGST Act 2017 relating to "Authority for Advance Ruling (AAR)".
Provisions under Section 95 of the CGST Act 2017 relating to "Advance Ruling - Definitions".
Provisions under Section 94 of the CGST Act 2017 relating to "Liability in Other Cases".
Provisions under Section 93 of the CGST Act 2017 relating to "Special Provisions regarding Liability to Pay Tax, Interest or Penalty in Certain Cases".
Provisions under Section 92 of the CGST Act 2017 relating to "Liability of Court of Wards, etc.".