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Who constitute the Appellate Authority for Advance Ruling for a State under Section 99 of the CGST Act, 2017?

Question and options

Who constitute the Appellate Authority for Advance Ruling for a State under Section 99 of the CGST Act, 2017?

  1. A retired High Court judge, and the Chief Commissioner of central tax designated by the Board

  2. One officer of central tax and one officer of State tax, each of at least Joint Commissioner rank

  3. The Principal Commissioner of central tax for the State, and the State's Principal Secretary (Finance)

  4. The Chief Commissioner of central tax designated by the Board, and the Commissioner of State tax having jurisdiction

Answer and explanation

Correct answer: D - The Chief Commissioner of central tax designated by the Board, and the Commissioner of State tax having jurisdiction

Section 99 of the CGST Act, 2017 constitutes the Appellate Authority from the Chief Commissioner of central tax designated by the Board and the Commissioner of State tax having jurisdiction over the applicant. One officer each of central and State tax is the composition of the Authority for Advance Ruling itself under section 96, whose rulings the Appellate Authority hears.

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