Section 101, Central Goods and Services Tax Act, 2017 [S10-9BN]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
101. Orders of Appellate Authority.—
(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to.
(2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98.
(3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement.
Defined terms in this text (2)
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this section, or naming it (0)
none
Cited by (4)
Section 101B, Central Goods and Services Tax Act, 2017 [S10-9DS], 12 April 2017, Band A. "section 101".
Section 102, Central Goods and Services Tax Act, 2017 [S10-9FX], 12 April 2017, Band A. "section 101".
Section 104, Central Goods and Services Tax Act, 2017 [S10-9H4], 12 April 2017, Band A. "section 101".
Rule 107, Central Goods and Services Tax Rules, 2017 [S10-H3A], 19 June 2017, Band A. "section 101".
Not held (0)
none
Duties published under this section (0)
none