Insertion of new section 101A, 101B & 101C

After section 101 of the Nagaland Goods and Services Tax Act, the following sections shall be inserted, namely:— "101A. (1) The Central Government shall, on the recommendations of the Council by notification, constitute, with effect from such date as may be specified therein, an Authority known as the National Appellate Authority for Advance Ruling for hearing appeals made under section 1018. (2) The Constitution of the National Appellate Authority and the qualification, appointment, salary and allowances, tenDs of office, resignation, removal with respect to the President and Members of the National Appellate Authority shall be governed as per sub section (2), sub section (3), sub section (4), sub section (5)1 sub section (6). sub section (7), sub section (8), sub section (9), sub section (10), sub section (111 sub ScCtion (12), sub section (13) and sub section (14) of Section 101 A of the Central Goods and Services Tax Act -