Manner of Pronouncement of advance ruling by National Appellate Authority [Section 101C] - GST Ready Reckoner - GST

Manner of Pronouncement of advance ruling by National Appellate Authority As per Section 101C Giving Opportunity of being heard before pronouncing order The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or modifying the rulings appealed against. Deemed no Pronouncement passed by NAAAR If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according to the opinion of the majority. Time Limit passing the order by NAAAR The order shall be passed as far as possible within a period of ninety days from the date of filing of the appeal under section 101B . Copy of order sent to concerned person After Advance Ruling pronouncement The National Appellate Authority shall be duly signed by the Members and certified in such manner as may be prescribed and Copy of Advance Ruling Pronouncement shall be sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, .