Section 99 Rajashtan GST Act 2017-Constitution of Appellate Authority for Advance Ruling

By | May 13, 2017
(Last Updated On: May 13, 2017)

Section 99 Rajashtan GST Act 2017

Section 99 Rajashtan GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in Chapter XVII Advance Ruling 

( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )

99. Constitution of Appellate Authority for Advance Ruling.-

The Government shall, by notification, constitute an Authority to be known as Rajasthan 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:

Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.


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Section 99 Rajashtan GST Act 2017

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