Constitution of Appellate Authority for Advance Ruling
Section 99
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
99. Constitution of Appellate Authority for Advance Ruling.-
(1) The Government shall, by notification, constitute an Authority to be known as Bihar 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 Government may, on the r
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