Section 99: Appellate Authority for Advance Ruling

Q: What does Section 99 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 99 CGST pertains to "Appellate Authority for Advance Ruling". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 99 of The Central Goods and Services Tax Act, 2017 (CGST) governs appellate Authority for Advance Ruling. As verified on 19 May 2026.

Q: Is Section 99 CGST still in force?

Yes, Section 99 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 99 CGST?

धारा 99 CGST is the Devanagari Hindi reference for Section 99 of the The Central Goods and Services Tax Act, 2017. Section 99 of The Central Goods and Services Tax Act, 2017 (CGST) governs appellate Authority for Advance Ruling. As verified on 19 May 2026.

Q: What is Dhara 99 CGST?

Dhara 99 CGST is the Roman Hindi reference for Section 99 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 99 of The Central Goods and Services Tax Act, 2017 (CGST) governs appellate Authority for Advance Ruling. As verified on 19 May 2026.

Q: How to cite Section 99 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 99, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 99 (India).

Law on Tips Editorial Board

- Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory.