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Repository/GST Acts/Section 99

Section 99

Section 99

Date Issued: 1 July 2017
State: India
Source: CGST Act 2017
Views: 10

Summary

This document sets out Section 99 on the Appellate Authority for Advance Ruling. It states that, for the purposes of the Act, the Appellate Authority constituted under a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act is deemed to be the Appellate Authority for that State or Union territory. The text also notes that the provision was enforced with effect from 1st July, 2017.

Tags

Appellate Authority for Advance RulingState Goods and Services Tax ActUnion Territory Goods and Services Tax Actappeal procedure

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