Advance ruling appeals: statutory definition amended to include the National Appellate Authority for Advance Ruling in GST law. Amendment inserts the phrase the National Appellate Authority for Advance Ruling into clause (4) of section 2 of the Central Goods and Services Tax Act, 2017 immediately after the existing reference to 'the Appellate Authority for Advance Ruling,' thereby expanding the list of appellate fora mentioned in the statutory definition.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling appeals: statutory definition amended to include the National Appellate Authority for Advance Ruling in GST law.
Amendment inserts the phrase the National Appellate Authority for Advance Ruling into clause (4) of section 2 of the Central Goods and Services Tax Act, 2017 immediately after the existing reference to "the Appellate Authority for Advance Ruling," thereby expanding the list of appellate fora mentioned in the statutory definition.
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