section 99
Constitution of Appellate Authority for Advance Ruling
The PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017Tax2017180 sections19 chapters
Chapter XVII ADVANCE RULING
Statutory text
99. The Government shall, by notification, constitute an Authority to be known as Puducherry Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority, consisting of, (i) the Chief Commissioner of central tax as designated by the Board; and
- (ii) the Commissioner of State tax:
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