Section 101A in The Punjab Goods and Services Tax Act, 2017
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.]
- 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.
