Provisions under Section 99 of the CGST Act 2017 relating to “Appellate Authority for Advance Ruling”:
Section 99: Appellate Authority for Advance Ruling (CHAPTER XVII: ADVANCE RULING) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 99 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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