section 19
Amendment of section 105.
The Arunachal Pradesh Goods and Services Tax ( Amendment) Act, 2020Tax202021 sections
Statutory text
In the Principal Act, in section 105, — (1) for the marginal heading, the following marginal heading shall be substituted, namely: — “Powers of Authority, Appellate Authority and National Appellate Authority.”; (2) in sub-section (1), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (3) in sub-section (2), after the words “Appellate Authority” at both the places where they occur, the words “or the National Appellate Authority” shall be inserted.
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