Chapter XVII (Sections 95-106) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 101 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Orders of Appellate Authority under CGST Act 2017.
Recently, we have discussed in detail section 100 (i.e. Appeal to Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 101 of the CGST Act 2017. Complete Details of CGST Section 101 – Orders of Appellate Authority. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 101 of CGST Act 2017
Section 101 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 101 of CGST Act 2017 read with Central GST Rules 2017.
The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to.
The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98.
Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement.