Section 118 – Draft-Bills-Reports – ADVANCE RULING – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 118 – 118. Appeal to the Appellate Authority (1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 117, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from
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