What does Section 99 of the Central Goods and Services Tax Act, 2017 deal with?

Section 99 of the Central Goods and Services Tax Act, 2017 deals with the Appellate Authority for Advance Ruling under Chapter XVII.

From when is Section 99 of the CGST Act, 2017 enforced?

Section 99 of the CGST Act, 2017 is enforced with effect from July 01, 2017 as per Notification No. G.S.R. 658(E) dated 28.06.2017.

Under which notification was Section 99 of the CGST Act brought into force?

Section 99 of the CGST Act was enforced under Notification No. G.S.R. 658(E) dated 28.06.2017.

Section 99 of CGST Act, 2017 – Appellate Authority for Advance Ruling

Q: How is the Appellate Authority for Advance Ruling determined under Section 99?

Under Section 99, the Appellate Authority for Advance Ruling constituted under a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act is deemed to be the Appellate Authority in respect of that State or Union territory for the purposes of the CGST Act.

The Central Goods and Services Tax Act, 2017

Chapter-XVII Advance Ruling

Section 99: Appellate Authority for Advance Ruling.

99. 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

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