THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
ADVANCE RULING
Section 99:
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.