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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER XVII - ADVANCE RULING
Section 100 of CGST Act - Appeal to Appellate Authority
Section 101 of CGST Act - Orders of Appellate Authority
Section 101A of CGST Act - Constitution of National Appellate Authority for Advance Ruling
Section 101B of CGST Act - Appeal to National Appellate Authority
Section 101C of CGST Act - Order of National Appellate Authority
Section 102 of CGST Act - Rectification of advance ruling
Section 103 of CGST Act - Applicability of advance ruling
Section 104 of CGST Act - Advance ruling to be void in certain circumstances
Section 105 of CGST Act - Powers of Authority and Appellate Authority
Section 106 of CGST Act - Procedure of Authority and Appellate Authority
Section 95 of CGST Act - Definitions
Section 96 of CGST Act - Authority for advance ruling
Section 97 of CGST Act - Application for advance ruling
Section 98 of CGST Act - Procedure on receipt of application
Section 99 of CGST Act - Appellate Authority for Advance Ruling