Amendment of section 95, Rajasthan Act No. 9 of 2017

In section 95 of the principal Act,-

1. (i) in clause (a)-

1. (a) after the existing expression “Appellate Authority” and before the existing expression "to an applicant", the expression "or the National Appellate Authority" shall be inserted; and
2. (b) after the existing expression “of section 100” and before the existing expression ", in relation to", the expression “, or of section 101C of the Central Goods and Services Tax Act” shall be inserted; and
   • (ii) in clause (e), for the existing punctuation mark "." occurring at the end, the punctuation mark ";" shall be substituted and after the punctuation mark so amended, the following new clause shall be added, namely:- “(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.”.