Section 99 – Appellate Authority for Advance Ruling of CGST ACT, 2017
99. Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate
Authority for Advance Ruling constituted under the provisions of a State Goods and Services
Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate
Authority in respect of that State or Union territory.
