Appellate Authority for Advance Ruling established in each State, comprising designated CGST Chief Commissioner and SGST Commissioner. The provision mandates that the Appellate Authority for Advance Ruling be located in each State and specifies its composition: the Chief Commissioner of CGST designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Authority for Advance Ruling established in each State, comprising designated CGST Chief Commissioner and SGST Commissioner.
The provision mandates that the Appellate Authority for Advance Ruling be located in each State and specifies its composition: the Chief Commissioner of CGST designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
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