Insertion of new section 101A.

After section 101 of the principal Act, the following section shall be inserted, namely:–– “101A. National Appellate Authority for Advance Ruling,- Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section 101A of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be deemed to be the National Appellate Authority for Advance Ruling under this Act.”.