(1) The Government shall, by notification, constitute an Authority to be known as Meghalaya 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.
Section 99: Constitution of Appellate Authority for Advance Ruling.
The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 of 2017
Where this provision sits
| Act | The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) |
|---|---|
| Section | 99 |
| Marginal note | Constitution of Appellate Authority for Advance Ruling. |
| Jurisdiction | State of Meghalaya |
| Status | In force as published by the source |
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