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The Central Goods and Services Tax Act, 2016
Chapter XVII
Advance Ruling
Section No.
Particulars
95
Definitions
96
Authority for Advance Ruling
97
Application for advance ruling
98
Procedure on receipt of application
99
Appellate Authority for Advance ruling
100
Appeal to the Appellate Authority
101
Orders of Appellate Authority
101A
Constitution of National Appellate Authority for Advance Ruling
101B
Appeal to National Appellate Authority
101C
Order of National Appellate Authority
102
Rectification of advance ruling
103
Applicability of advance ruling
104
Advance ruling to be void in certain circumstances
105
Powers of the Authority and Appellate Authority
106
Procedure of Authority and Appellate Authority
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