section 15
Addition of new section 101A, Rajasthan Act No. 9 of 2017
The Rajasthan Goods And Services Tax (Amendment) Act, 2020Tax202017 sections
Statutory text
After the existing section 101 and before the existing section 102 of the principal Act, the following new section shall be added, namely:- “101A. National Appellate Authority for Advance Ruling constituted under Central Goods and Services Tax Act to be the National Appellate Authority under this Act.- 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 shall be deemed to be the National Appellate Authority for Advance Ruling under this Act.”.
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