Appellate Authority for Advance Ruling
Section 115
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
115. Appellate Authority for Advance Ruling
(1) The Appellate Authority shall be located in each State.
(2) The Appellate Authority shall comprise of 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
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