Section 99 of GST Act: Appellate Authority for Advance Ruling

Amended and updated notes on section 99 of CGST Act, 2017. Detail discussion on provisions and rules related to appellate Authority for Advance Ruling.

Amended and updated notes on section 99 of CGST Act, 2017. Detail discussion on provisions and rules related to appellate Authority for Advance Ruling.

Chapter XVII (Sections 95106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 99 of CGST 2017 provides for appellate Authority for Advance Ruling.

Recently, we have discussed in detail section 98 (Procedure on receipt of application) of CGST Act 2017. Today, we learn the provisions of section 99 of Central GST Act 2017.

Section 99 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 99 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.99
Section NameAppellate Authority for Advance Ruling
Updated 2024 EditionGST Law Book PDF

Section 99 of Central GST – Appellate Authority for Advance Ruling1

Section 99 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.

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.

  1. Section 99 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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