Section 99
Appellate Authority for Advance Ruling.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.