Section 101 of GST Act: Orders of Appellate Authority

Amended and updated notes on section 101 of CGST Act, 2017. Detail discussion on provisions and rules related to orders of Appellate Authority.

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 95106) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVII
Chapter NameAdvance Ruling
Section No.101
Section NameOrders of Appellate Authority
Updated 2024 EditionGST 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.

  1. 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. ↩︎


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