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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.
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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