Section 99Central Act

Section 99: Appellate Authority for Advance Ruling.

The Central Goods and Services Tax Act, 2017

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.

Sec 98 — Procedure on receipt of application.

Sec 100 — Appeal to Appellate Authority.

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