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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Appellate Authority can confirm or modify advance rulings under Section 101 of Jharkhand GST Act, 2017. Decision within 90 days.</h1> Under Section 101 of the Jharkhand Goods and Services Tax Act, 2017, the Appellate Authority is empowered to confirm or modify advance rulings after hearing the parties involved. The decision must be made within ninety days from the appeal or reference filing date. If there is a disagreement among the authority's members on any point, no advance ruling will be issued on that question. The finalized ruling, duly signed and certified, must be sent to the applicant, concerned officer, jurisdictional officer, and the Authority.