Section 101 of CGST Act,2017 Orders of Appellate Authority

Section 101 of CGST Act,2017 Orders of Appellate Authority Section 101 of CGST Act,2017 from bare act : (1) The Appellate Authority may, after giving the parties to the appeal or referencean opportunity of being heard, pass such order as it thinks fit, confirming or modifying theruling appealed against or referred to. (2) The order referred to in sub-section (1) shall be passed within a period ofninety days from the date of filing of the appeal under section 100 or a reference undersub-section (5) of section 98. (3) Where the members of the Appellate Authority differ on any point or points referredto in appeal or reference, it shall be deemed that no advance ruling can be issued in respectof the question under the appeal or reference. (4) A copy of the advance ruling pronounced by the Appellate Authority duly signedby the Members and certified in such manner as may be prescribed shall be sent to theapplicant, the concerned officer, the jurisdictional officer and to the Authority after suchpronouncement.

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Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling Section 98 :Procedure on receipt of application Section 99 :Appellate Authority for Advance Ruling Section 100 :Appeal to Appellate Authority Section 101 :Orders of Appellate Authority Section 102 :Rectification of advance ruling Section 103 :Applicability of advance ruling Section 104 :Advance ruling to be void in certain circumstances Section 105 :Powers of Authority and Appellate Authority Section 106 :Procedure of Authority and Appellate Authority

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