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of <h1>National Appellate Authority for Advance Ruling: Composition, Appeal Process, and Order Issuance under Sections 101A, 101B, 101C.</h1> Sections 101A, 101B, and 101C of the Central Goods and Services Tax Act establish the National Appellate Authority for Advance Ruling (NAAAR). Section 101A details the constitution of the NAAAR, which comprises a President and two Technical Members, appointed by the government. The President must be a former judge, while the Technical Members are experienced tax officials. Section 101B outlines the appeal process for conflicting advance rulings, specifying timelines and conditions for filing appeals. Section 101C describes the order issuance process of the NAAAR, emphasizing majority opinion and a 90-day decision timeline.
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