Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 99, verbatim (show)
*
Section 99. Appellate Authority for Advance Ruling. -
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.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The body and the Act under which it was constituted 99, the words "the Appellate Authority for Advance Ruling constituted under the provisions of"
Questions to answer on the file3 questions
The State or Union territory the deeming covers 99, the words "in respect of that State or Union territory"
Questions to answer on the file1 question
The limits on the deeming 99, the opening words "Subject to the provisions of this Chapter, for the purposes of this Act"
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| brought section 99 into force | none — the source's own enforcement note, not an amendment footnote | 1 July 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 95 | this provision defined by Section 95 | the words "Appellate Authority" and "Authority" are defined for this Chapter in section 95 |
| Section 98 | Section 98 requires this provision | 98(5) "make a reference to the Appellate Authority for hearing and decision on such question" — this section says which body that is |
| Section 100 | Section 100 requires this provision | 100(1) "may appeal to the Appellate Authority" — this section says which body that is |
| Section 101 | Section 101 requires this provision | 101(1) "The Appellate Authority may... pass such order as it thinks fit" — the body whose orders section 101 governs is the one this section identifies |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2018-Union Territory Tax | 8 October 2018 | seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature). made under this section |
Unsettled questions
The words of section 99 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which body is the Appellate Authority for the purposes of this Act in respect of a State or Union territory for which no Appellate Authority for Advance Ruling has been constituted under that State's or that Union territory's own Act? The section deems an existing body to be the Appellate Authority and provides for no other, so where the deeming has nothing to work on the Act names no forum for an appeal under section 100 or a reference under sub-section (5) of section 98.
See also
- Section 98 of the CGST Act, 2017: procedure on receipt of application
- Section 100 of the CGST Act, 2017: appeal to Appellate Authority
- Section 101 of the CGST Act, 2017: orders of Appellate Authority
References
- Central Board of Indirect Taxes and Customs. "Section 99. Appellate Authority for Advance Ruling". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 99 on the CBIC tax information portal