Section 100
Appeal to Appellate Authority.
GST
ADVANCE RULING
Section 100 of Central Goods And Services Tax Act, 2017
Appeal to Appellate Authority.
\n100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.
\n(2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed <\/p>\n
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