Section 53A(2) in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
(2)in clause (e), for th e punctuation mark ".", the punctuation mark";" shall be substituted and thereafter th e following new clause shall be inserted, namely:-"(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.".In the principal Act, after section 101, the following new section shall be inserted, namely: -"The Appellate Authority for bearing appeal for Advance Ruling 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 Act shall be deemed to be the National Appellate Authority for Advance Ruling under this Act".
