Appellate Authority for Advance Ruling established in each state with central and state tax commissioners composing it. The provision establishes an Appellate Authority for Advance Ruling in each State and specifies its composition as the Chief Commissioner of CGST designated by the Board together with the Commissioner of SGST having jurisdiction over the applicant, thereby assigning appellate review responsibility to designated central and state tax officials.
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 with central and state tax commissioners composing it.
The provision establishes an Appellate Authority for Advance Ruling in each State and specifies its composition as the Chief Commissioner of CGST designated by the Board together with the Commissioner of SGST having jurisdiction over the applicant, thereby assigning appellate review responsibility to designated central and state tax officials.
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