Chapter XVII (Sections 95-106) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 99 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Procedure on receipt of application under CGST Act 2017.
Recently, we have discussed in detail section 98 (i.e. Procedure on receipt of application) of CGST Act 2017. Today, we learn the provisions of section 99 of the CGST Act 2017. Complete Details of CGST Section 99 – Appellate Authority for Advance Ruling. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 99 of CGST Act 2017
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. In this note, you will learn detail of the provisions of section 99 of CGST Act 2017 read with Central GST Rules 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.