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Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


95 Definitions.
96 Authority for advance ruling.
97 Application for advance ruling.
98 Procedure on receipt of application.
99 Appellate Authority for Advance Ruling.
100 Appeal to Appellate Authority.
101 Orders of Appellate Authority.
102 Rectification of advance ruling.
103 Applicability of advance ruling.
104 Advance ruling to be void in certain circumstances.
105 Powers of Authority and Appellate Authority.
106 Procedure of Authority and Appellate Authority.
101A Constitution of National Appellate Authority for Advance Ruling
101B Appeal to National Appellate Authority
101C Order of National Appellate Authority.

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