Section 101C of CGST Act 2017: Order of National Appellate Authority

Provisions under Section 101C of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Order of National Appellate Authority”:

Section 101C of CGST Act 2017: Order of National Appellate Authority (CHAPTER XVII – ADVANCE RULING) [section 101C inserted, pending commencement: refer Note 1]

(1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or modifying the rulings appealed against.

(2) If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according to the opinion of the majority.

(3) The order referred to in sub-section (1) shall be passed as far as possible within a period of ninety days from the date of filing of the appeal under section 101B.

(4) A copy of the Advance Ruling pronounced by the National Appellate Authority shall be duly signed by the Members and certified in such manner as may be prescribed and shall be sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, after such pronouncement.

Amendments History:

1. Section 101C inserted vide section 105 of the Finance Act, 2019, pending notification on commencement date.

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