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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapters List Chapter XXII ADVANCE RULING This

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Section 115 - Appellate Authority for Advance Ruling - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter XXII
ADVANCE RULING
  • Contents

115. Appellate Authority for Advance Ruling

(1) The Appellate Authority shall be located in each State.

(2) The Appellate Authority shall comprise of the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
 
 
 
 
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