Section 101A: [ National Appellate Authority for Advance Ruling under the Central Goods and Services Tax Act, 2017 shall be Appellate Authority under this Act. [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]

Q: What does Section 101A of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 101A SGST pertains to "[ National Appellate Authority for Advance Ruling under the Central Goods and Services Tax Act, 2017 shall be Appellate Authority under this Act. [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 101A of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [ National Appellate Authority for Advance Ruling under the Central Goods and Services Tax Act, 2017 shall be Appellate Authority under this Act. [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]. As verified on 19 May 2026.

Q: Is Section 101A SGST still in force?

Yes, Section 101A of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 101A SGST?

धारा 101A SGST is the Devanagari Hindi reference for Section 101A of the The State Goods and Services Tax Act, 2017 (Model). Section 101A of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [ National Appellate Authority for Advance Ruling under the Central Goods and Services Tax Act, 2017 shall be Appellate Authority under this Act. [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]. As verified on 19 May 2026.

Q: What is Dhara 101A SGST?

Dhara 101A SGST is the Roman Hindi reference for Section 101A of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 101A of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [ National Appellate Authority for Advance Ruling under the Central Goods and Services Tax Act, 2017 shall be Appellate Authority under this Act. [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]. As verified on 19 May 2026.

Q: How to cite Section 101A of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 101A, 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), 2017, § 101A (India).

Law on Tips Editorial Board

- Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section 101A of Central Goods and Services Tax Act, 2017 shall be deemed to be the National Appellate Authority for Advance Ruling under this Act.