GST India Forum – Goods and Services Tax | Place for Experts Forums Bare Law Section 115- Appellate Authority for Advance Ruling

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  • Madrecha and CoMadrecha and Co
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    #284 |

    (1) The Appellate Authority shall be located in each State.

    (2) The Appellate Authority shall comprise of the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.

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