Sec 99- Appellate Authority for advance ruling

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Sec 99- Appellate Authority for advance ruling 2017-04-14T02:10:57+00:00

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    #1012 |

    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.

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    99.1 Introduction
    The appellate authority for advance ruling shall be constituted in each state/UT.
    99.2 Analysis
    The appellate authority constituted in each state shall be deemed to be the appellate authority in respect of that state/UT.
    99.3 Comparative review
    This is a new concept hitherto not seen in the pre-GST regime.
    Under current tax laws, there is no provision for an appellate authority for advance ruling, which is a new development under GST laws.
    99.4 Related Sections
    Section      Description     Remarks
    Section 99     Appellate Authority for Advance Ruling     Describes the constitution of Appellate Authority for Advance Ruling for a State or Union Territory.
    Section 95 (b)     Appellate Authority     Defines the meaning of ‘Appellate Authority’ as the one constituted under section 99.

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