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<h1>Amendments to Section 102 of the CGST Act: National Appellate Authority Gains Power to Rectify Advance Rulings.</h1> Clause 105 of the Finance (No. 2) Bill, 2019, proposes amendments to section 102 of the Central Goods and Services Tax Act. The amendments aim to include the National Appellate Authority within the scope of this section, allowing it to rectify its advance rulings. Specifically, the changes involve inserting references to the National Appellate Authority alongside the Appellate Authority, adding section 101C to the relevant provisions, and expanding the terminology to include the Authority or the Appellate Authority in place of just the appellant.