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        GST - States

        Section 99 - Constitution of Appellate Authority for Advance Ruling.

        Jammu and Kashmir Goods and Services Tax Act, 2017
        Chapter XVII
        ADVANCE RULING

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        Appellate Authority for Advance Ruling established to hear appeals against advance rulings under GST with specified composition. The Government shall, by notification, constitute the Jammu and Kashmir Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings; the Authority shall consist of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax.
                          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 to hear appeals against advance rulings under GST with specified composition.

                                The Government shall, by notification, constitute the Jammu and Kashmir Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings; the Authority shall consist of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax.


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