Section 99: Constitution of Appellate Authority for Advance Ruling

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

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

Q: Is Section 99 SGST still in force?

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

Q: What is धारा 99 SGST?

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

Q: What is Dhara 99 SGST?

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

Q: How to cite Section 99 of The State Goods and Services Tax Act, 2017 (Model)?

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

Law on Tips Editorial Board

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