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<h1>National Appellate Authority can modify or confirm advance GST rulings; decisions based on majority opinion.</h1> The National Appellate Authority under the Central Goods and Services Tax Act, 2017, is empowered to confirm or modify advance rulings after hearing the applicant and relevant tax authorities. Decisions are based on majority opinion if there is disagreement among members. Orders should ideally be issued within ninety days of the appeal filing. The finalized ruling, signed and certified by the members, is distributed to the applicant, relevant tax authorities, and other concerned parties. This provision was introduced by the Finance (No. 2) Act, 2019.