Wednesday, 7 June 2017

Section 2(8) of CGST Act 2017 :"Appellate Authority" -means an authority appointed or authorised to hear appeals and referred to in section 107.

Section 2(9) of CGST Act 2017 :"Appellate Tribunal" - means the Goods and Service Tax Appellate Tribunal constituted under section 109. 

Section 2(10) of CGST Act 2017 :"Appointed Day" - means the date on which the provisions of this Act shall come into force.


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