Central Goods and Services Tax
Amendment of section 2.
91. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred as the Central Goods and Services Tax Act), in clause (4), after the words “the Appellate Authority for Advance Ruling,”, the words “the National Appellate Authority for Advance Ruling,” shall be inserted;
Notes on Clauses:
Clause 91 of the Bill seeks to amend clause (4) of section 2 of the Central Goods and Services Tax Act to insert the words “the National Appellate Authority for Advance Ruling” in the definition of “adjudicating authority” so as to exclude that authority from the definition of adjudicating authority.
