Section 99 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 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 recommendations of the Council, notify any A
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