Section 15 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
15. Insertion of new section 101A:- After section 101 of the principal Act, the following section shall be inserted, namely:––
“101A. 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.”.
