Section 114 : Authority for Advance Ruling – Advance Ruling
June 10, 2017
Section 48 : Refund of tax – Refunds
June 10, 2017
115. Appellate Authority for Advance Ruling
(1) The Appellate Authority shall be located in each State.
(2) The Appellate Authority shall comprise of the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
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Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.
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June 10, 2017
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