» “LOLA, Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling ituted under section 101A ofthe Central Goods andServices Tax; Act shall be deemedto be the National Appellate Authority for Advance Ruling under this Act.”.
16. Ine 102 ofthe principal Act, in the opening portion,—
(a) after the words “Appellate Authority”, wherever they occur, the : words “or the National Appellate Authority”shall be inserted;
(b) after the words andfigures “or section 101”, the words, figures andletter “or section 101C ofthe Central Goods and Services Tax Act, 2017 (Central Act 12 of2017) respectively,” shall be inserted;
©} for the words “or the appellant”, the words “, appellant, the ority.or theAppellate Authority” shall be substituted..
17. In section 103 ofthe principal Act, i
(1) after sub-section (1), the following sub-section shall be inserted, namely:— “(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be bindingon—
(a) the applicants, being distinct persons, who had sought the ling under sub-section (1) of section 101B of the Central ls. and Services Tax Act and all registered persons having e samePermanent Account Number issued under the Incometax Act,.1961;
(b) the concemed officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same PermanentAccountNumber issued underthe Income-tax Act, 1961.”;, ~
(2) in‘sub-section (2), after the words, brackets and figure “in subsection.(1)”, the words, brackets, figure andletter “and sub-section (1A)”shall be inserted.
18. In section 104 ofthe principal Act, in sub-section (1),— .
(a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority”shall beinserted; and
(b)after the words and figures “of section 101”,the words, figures and * 43 of 1961 43 of 1961 section 105.
Amendmentof section 106, - section 171.
-8- letter “or undersection 101C of the Central Goods and Services Tax‘Act, 2017” shall be inserted.”