{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"7","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":158,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"109","heading":null,"text":"(1) Subject to the provisions of this Appellate Chapter, the Goods and Services Tribunal Tax Tribunal constituted under and Benches thereof. the Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. (2) The constitution and jurisdiction of the State Bench and the Area Benches located in the State shall be in accordance with the provisions of section 109 of the Central Goods and Services Tax Act or the rules made thereunder.","html":"<p>(1) Subject to the provisions of this Appellate Chapter, the Goods and Services Tribunal Tax Tribunal constituted under and Benches thereof. the Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. (2) The constitution and jurisdiction of the State Bench and the Area Benches located in the State shall be in accordance with the provisions of section <a href=\"/cgst-act/section/109/\">109</a> of the Central Goods and Services Tax Act or the rules made thereunder.</p>","words":91,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/109/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}