# The Assam Goods and Services Tax Act, 2017, Section 99

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/99/

## Text

The Government shall, by notification, constitute an Authority to be known as Assam 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 : Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State. Appeal to the Appellate Authority.

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