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<h1>Finance Bill 2019: Sections 101A-C Introduce National Appellate Authority for GST Advance Rulings, Appeal Process, and Timelines.</h1> Clause 104 of the Finance (No. 2) Bill, 2019, introduces sections 101A, 101B, and 101C to the Central Goods and Services Tax Act. Section 101A establishes the National Appellate Authority for Advance Ruling, detailing the qualifications, appointment, tenure, and removal of its President and Members. Section 101B outlines the appeal process for conflicting advance rulings from different states or union territories. Section 101C mandates the National Appellate Authority to issue orders within ninety days of appeal filing, with decisions based on majority opinion if members disagree.