Section 99 of GST – Appellate Authority for Advance Ruling

Section 99 of GST – Appellate Authority for Advance Ruling. Check Complete details for GST Section 99. Check all details for “Appellate Authority for Advance Ruling” as per GST Act 2017Detailed Analysis of GST Section 99 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 99.Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 99 of GST Act 2017 –Appellate Authority for Advance Ruling, gst all sections and definitionsNow Check more details from below…..

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Section 99 of GST – Appellate Authority for Advance Ruling

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.

Analysis of this section

Introduction

The appellate authority for advance ruling shall be constituted in each state/UT.

Analysis

The appellate authority constituted in each state/UT shall be deemed to be the appellate authority in respect of that state/UT.

Comparative Review

This is a new concept hitherto not seen in the pre-GST regime.

Under erstwhile tax laws, there is no provision for an appellate authority for advance ruling, which is a new development under GST laws.

Related Sections

Section Description Remarks
Section 95 (b) Appellate Authority Defines the meaning of ‘Appellate Authority’ as the one constituted under section 99.

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