Section 99 of CGST Act

Appellate Authority for Advance Ruling

Enforced with effect from 1-7-2017.

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.

For notified Appellate Authority for Advance Ruling in the Union Territories, see Notification No. 4/2019-Union Territory Tax, dated 16-5-2019.