section 99
Constitution of Appellate Authority for Advance Ruling
The Punjab Goods and Services Tax Act, 2017Tax201788 of 142 sections available20 chapters
Chapter XVII ADVANCE RULING
Statutory text
The Government shall, by notification, constitute an Authority to be known as Punjab 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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