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    <title>Supersession Notification No. S.O. 70/P.A. 5/2017/S.99/ 2018, dated the 14th May, 2018</title>
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    <description>The Governor, exercising powers under section 99 of the Punjab Goods and Services Tax Act, 2017, has superseded an earlier notification and constituted the Punjab Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings; the Authority is composed of the Chief Commissioner of Central Tax (Chandigarh Zone) and the Commissioner of State Tax (Punjab).</description>
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      <description>The Governor, exercising powers under section 99 of the Punjab Goods and Services Tax Act, 2017, has superseded an earlier notification and constituted the Punjab Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings; the Authority is composed of the Chief Commissioner of Central Tax (Chandigarh Zone) and the Commissioner of State Tax (Punjab).</description>
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