Appellate Authority for Advance Ruling.

Section 99

Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory.

AI Explanation

Now, Section 99 is a part of the law. It says that, according to the rules in this chapter, the Appellate Authority for Advance Ruling is set up under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. This means that it's the go-to authority for making decisions about that particular state or union territory.

In simple words, if there's a disagreement or a question about the tax laws in a state or a union territory, this Appellate Authority is the one that steps in to sort things out. It acts like a referee, making sure everything is fair and follows the rules.

So, Section 99 is like the rulebook, making it clear that this Appellate Authority has the power to make decisions in the areas covered by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. It's an important part of how the legal system works to ensure fairness and clarity in tax matters.