The Central Goods and Services Act, 2017 (CGST Act)

Section 99 of the Central Goods and Services Act, 2017 (CGST Act)

Appellate Authority for Advance Ruling

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.