Appellate Authority for Advance Ruling
Section 96
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
96. Appellate Authority for Advance Ruling
(1) The Appellate Authority shall be located in each State.
(2) The Appellate Authority shall comprise the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
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Statute, statutory provisions legislation, law, enactment, Acts,
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