GST Vidhi | GST Acts


Section 99. Appellate Authority for Advance Ruling

Section 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.

 

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