THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
ADVANCE RULING
Section 101:
Orders of Appellate Authority.
(1) The Appellate Authority may, after giving the parties to the
appeal or reference an opportunity of being heard, pass such order as it thinks
fit, confirming or modifying the ruling appealed against or referred to.
(2)
The order referred to in sub-section (1) shall be passed within a period of
ninety days from the date of filing of the appeal under
section 100 or a
reference under
sub-section (5) of section 98.
(3) Where the members of the Appellate Authority differ on any point or points
referred to in appeal or reference, it shall be deemed that no advance ruling
can be issued in respect of the question under the appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority duly
signed by the Members and certified in such manner
as may be prescribed shall
be sent to the applicant, the concerned officer, the jurisdictional officer and
to the Authority after such pronouncement.