Appellate Authority for Advance Ruling established to provide a statutory appellate forum for GST advance ruling decisions. The State Government, exercising powers under section 99 of the Nagaland Goods and Services Tax Act, 2017, constitutes The Nagaland Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals in relation to advance rulings; the Appellate Authority shall consist of the Commissioner of State Taxes and the notification is effective from its date of issue.
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 provide a statutory appellate forum for GST advance ruling decisions.
The State Government, exercising powers under section 99 of the Nagaland Goods and Services Tax Act, 2017, constitutes The Nagaland Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals in relation to advance rulings; the Appellate Authority shall consist of the Commissioner of State Taxes and the notification is effective from its date of issue.
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