THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
ADVANCE RULING
Section 99:
Appellate Authority for Advance Ruling. (Relevant
Updates)
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
.