Amendment of section 104.
107. In section 104 of the Central Goods and Services Tax Act, in sub-section (1),––
(a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;
(b) after the words and figures “of section 101”, the words, figures and letter “or under section 101C” shall be inserted.
Notes on Clauses:
Clause 107 of the Bill seeks to amend section 104 of the Central Goods and Services Tax Act to provide that advance ruling pronounced by the National Appellate Authority shall be void where the ruling has been obtained by fraud or suppression of material facts or misrepresentation of facts.
