Appellate Authority for Advance Ruling established to hear appeals against advance rulings under the state's GST law. Constitutes an Appellate Authority for Advance Ruling to hear appeals against advance rulings under the State GST framework, exercising the state's statutory power to create an appellate forum. The Authority is composed of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, appointed by executive notification to hear and decide appeals from advance rulings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Authority for Advance Ruling established to hear appeals against advance rulings under the state's GST law.
Constitutes an Appellate Authority for Advance Ruling to hear appeals against advance rulings under the State GST framework, exercising the state's statutory power to create an appellate forum. The Authority is composed of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, appointed by executive notification to hear and decide appeals from advance rulings.
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