Clause 103 - Amendment of section 95. - FINANCE (No. 2) BILL, 2019

Amendment of section 95.

103. In section 95 of the Central Goods and Services Tax Act,––

(i) in clause (a),––

(a) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;

(b) after the words and figures “of section 100”, the words, figures and letter “or of section 101C” shall be inserted;

(ii) after clause (e), the following clause shall be inserted, namely:––

“(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.”.

 

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Notes on Clauses:

Clause 103 of the Bill seeks to amend clause (a) of section 95 of the Central Goods and Services Tax Act so as to include “the National Appellate Authority for Advance Ruling” in the definition of “advance ruling”. It also seeks to insert clause (f) in section 95 of the Central Goods and Services Tax Act to define “National Appellate Authority”.