Section 16 – Acts – ADVANCE RULING – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 16 – Constitution of Appellate Authority for Advance Ruling. 16. (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority: Provided that the Central Government may, on th
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