Lawgist16Constitution of Appellate Authority for Advance Ruling
(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 the recommendations of the Council, notify any Appellate Authority located in any State or any other Union territory to act as the Appellate Authority for the purposes of this Act.
(2) The Appellate Authority shall consist of--
(i) the Chief Commissioner of central tax as designated by the Board; and
(ii) the Commissioner of Union territory tax having jurisdiction over the applicant.
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- 1 Short title, extent and commencement
- 2 Definitions
- 3 Officers under this Act
- 4 Authorisation of officers
- 5 Powers of officers
- 6 Authorisation of officers of central tax as proper officer in certain circumstances
- 7 Levy and collection
- 8 Power to grant exemption from tax
- 9 Payment of tax
- 9A Utilisation of input tax credit
- 9B Order of utilisation of input tax credit
- 10 Transfer of input tax credit
- 11 Officers required to assist proper officers
- 12 Tax wrongfully collected and paid to Central Government or Union territory Government
- 13 Recovery of tax
- 14 Definitions
- 15 Constitution of Authority for Advance Ruling
- 16 Constitution of Appellate Authority for Advance Ruling
- 17 Migration of existing tax payers
- 18 Transitional arrangements for input tax credit
- 19 Transitional provisions relating to job work
- 20 Miscellaneous transitional provisions
- 21 Application of provisions of Central Goods and Services Tax Act
- 22 Power to make rules
- 23 General power to make regulations
- 24 Laying of rules, regulations and notifications
- 25 Power to issue instructions or directions
- 26 Removal of difficulties
