The provision of National Appellate Authority has been created by virtue of Section 104 of the Finance (NO.2) Act,2019 and in section 95 (a) of the CGST Act,2017 after the words ‘Appellate Authority’, the words ‘or the National Appellate Authority’ has been inserted. The “National Appellate Authority” means the National Appellate Authority for Advance Ruling. Section 105 of the Finance (NO.2) Act, 2019 has inserted new sections 101A, 101B and 101C after 101 of the CGST Act, 2017.
Source Taxguru
