Amended and updated notes on section 101 of CGST Act, 2017. Detail discussion on provisions and rules related to orders of Appellate Authority.
Chapter XVII (Sections 95–106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 101 of CGST 2017 provides for orders of Appellate Authority.
Recently, we have discussed in detail section 100 (Appeal to Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 101 of Central GST Act 2017.
Section 101 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 101 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVII |
| Chapter Name | Advance Ruling |
| Section No. | 101 |
| Section Name | Orders of Appellate Authority |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 101:
- Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority
Section 101 of Central GST – Orders of Appellate Authority1
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.
Section 101(1) of CGST Act
Section 101(1): 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.
Section 101(2) of CGST Act
Section 101(2): 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.
Section 101(3) of CGST Act
Section 101(3): 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.
Section 101(4) of CGST Act
Section 101(4): 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.
- 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. ↩︎