https://www.taxtmi.com/article/detailed?id=7207 The definition of Adjudicating Authority now excludes the Revisional Authority, Authority for Advance Ruling and Appellate Authority for Advance Ruling, altering characterisation and appeal routes; Section 101 permits appeal to the Appellate Tribunal. The Agent definition deletes "intermediary" and a broad residual phrase, creating uncertainty whether intermediaries or similarly described persons qualify as agents or suppliers under GST, with potential administrative arguments either including them under other listed entries or treating the change as narrowing agent coverage. en-us Sat, 14 Jan 2017 06:35:24 +0530 Sat, 14 Jan 2017 06:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7207 The definition of Adjudicating Authority now excludes the Revisional Authority, Authority for Advance Ruling and Appellate Authority for Advance Ruling, altering characterisation and appeal routes; Section 101 permits appeal to the Appellate Tribunal. The Agent definition deletes "intermediary" and a broad residual phrase, creating uncertainty whether intermediaries or similarly described persons qualify as agents or suppliers under GST, with potential administrative arguments either including them under other listed entries or treating the change as narrowing agent coverage. Articles Goods and Services Tax - GST Sat, 14 Jan 2017 06:35:24 +0530 https://www.taxtmi.com/article/detailed?id=7207