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of <h1>Amendment to Section 95 of CGST Act: National Appellate Authority references added, defined under section 101A in Finance Act 2019.</h1> Section 95 of the Central Goods and Services Tax Act has been amended to include references to the National Appellate Authority. Specifically, the words 'or the National Appellate Authority' are added after 'Appellate Authority,' and 'or of section 101C' is added after 'of section 100.' Additionally, a new clause defines the 'National Appellate Authority' as the National Appellate Authority for Advance Ruling mentioned in section 101A. This amendment is part of the Finance (No. 2) Act, 2019.
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