Appellate Authority for Advance Ruling constituted to hear appeals against GST advance rulings, composed of central and state tax heads. The Government of Maharashtra, invoking statutory power, creates the Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals arising from advance rulings. The Appellate Authority is composed of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone, and the Commissioner of State Tax, Maharashtra, implementing the administrative structure for appellate review under the State GST regime.
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 constituted to hear appeals against GST advance rulings, composed of central and state tax heads.
The Government of Maharashtra, invoking statutory power, creates the Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals arising from advance rulings. The Appellate Authority is composed of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone, and the Commissioner of State Tax, Maharashtra, implementing the administrative structure for appellate review under the State GST regime.
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