Haryana GST Act 2017 Establishes Appellate Authority for Advance Ruling with Central and State Tax Commissioners
The Haryana Goods and Services Tax Act, 2017 mandates the establishment of the Haryana Appellate Authority for Advance Ruling to address appeals against decisions made by the Advance Ruling Authority. This Appellate Authority comprises the Chief Commissioner of central tax, as designated by the Board, and the Commissioner of State tax. Additionally, the Government, based on the Council's recommendations, may designate an Appellate Authority from another State or Union territory to serve in this capacity for Haryana.
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