Section 99 of CGST Act : Appellate Authority for Advance Ruling

Summary Chart of Section 99 :

Section 99 of CGST Act provide for the AAAR.

“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.”

(As given in CGST Act)

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