Section 99: Constitution of Appellate Authority for Advance Ruling

Q: What does Section 99 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

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

Q: Is Section 99 GST still in force?

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

Q: What is धारा 99 GST?

धारा 99 GST is the Devanagari Hindi reference for Section 99 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 99 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs constitution of Appellate Authority for Advance Ruling. As verified on 19 May 2026.

Q: What is Dhara 99 GST?

Dhara 99 GST is the Roman Hindi reference for Section 99 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 99 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs constitution of Appellate Authority for Advance Ruling. As verified on 19 May 2026.

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

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

Law on Tips Editorial Board

- The Government shall, by notification, constitute an Authority to be known as Maharashtra 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 :