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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XVII  -  ADVANCE RULING

TaxGPT

Summarize Section 99 by TaxGPT in
  AA   |   Print

Section 99 - Appellate Authority for Advance Ruling.

99. 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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