State Act

101A

Section 101A. Constitution of National Appellate Authority for Advance Ruling.

THE BIHAR GOODS AND SERVICES TAX ACT, 2017

Act no. 12 of 20172017In forceBihar (State Act)

[101A. Constitution of National Appellate Authority for Advance Ruling. 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 the Central Goods and Services Tax Act, shall be deemed to be the National Appellate Authority for Advance Ruling under this Act.