Amendment of section 102.
105. In section 102 of the Central Goods and Services Tax Act, in the opening portion,––
(a) after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authority” shall be inserted;
(b) after the words and figures “or section 101”, the words, figures and letter “or section 101C, respectively,” shall be inserted;
(c) for the words “or the appellant”, the words “,appellant, the Authority or the Appellate Authority” shall be substituted.
Notes on Clauses:
Clause 105 of the Bill seeks to amend section 102 of the Central Goods and Services Tax Act so as to bring the National Appellate Authority within the ambit of that section to empower it to rectify its advance ruling.
