Section 101C of GST Act: Order of National Appellate Authority

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

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

Chapter XVII (Sections 95106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 101C of CGST 2017 provides for order of National Appellate Authority.

Recently, we have discussed in detail section 101B (Appeal to National Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 101C of Central GST Act 2017.

Section 101C of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 01.01.2020. This notification was come into force from 1st January, 2020 i.e. the commencement date of section 101C is 1-1-2020.

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.101C
Section NameOrder of National Appellate Authority
Updated 2024 EditionGST Law Book PDF

Section 101C of Central GST – Order of National Appellate Authority1

Section 101C of CGST Act 2017 shall come into force on 01.01.2020 vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020.

Section 101C(1) of CGST Act

Section 101C(1): The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or modifying the rulings appealed against.

Section 101C(2) of CGST Act

Section 101C(2): If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according to the opinion of the majority.

Section 101C(3) of CGST Act

Section 101C(3): The order referred to in sub-section (1) shall be passed as far as possible within a period of ninety days from the date of filing of the appeal under section 101B.

Section 101C(4) of CGST Act

Section 101C(4): A copy of the Advance Ruling pronounced by the National Appellate Authority shall be duly signed by the Members and certified in such manner as may be prescribed and shall be sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, after such pronouncement.

  1. Section 101C of CGST Act 2017 shall come into force on 01.01.2020 vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020. ↩︎


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