Appellate Authority can confirm or modify GST advance rulings; decisions due within 90 days; no ruling if disagreement.

The Appellate Authority under the Jammu and Kashmir Goods and Services Tax Act, 2017, is empowered to confirm or modify advance rulings after hearing the involved parties. Orders must be issued within ninety days of the appeal or reference filing. If there is a disagreement among the Appellate Authority members on any point, no advance ruling will be issued for that question. A certified copy of the ruling is sent to the applicant, concerned officer, jurisdictional officer, and the Authority.

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