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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 BACK