After section 101 of the principal Act, the following section shall be inserted, namely:— “401A, 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.”.
Section 15: Insertion of new section 101A
The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)Union territory Regulations of Delhi · 2017
Where this provision sits
| Act | The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019) |
|---|---|
| Section | 15 |
| Marginal note | Insertion of new section 101A |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
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