Amendment status not verified — confirm the current text below against the official source.
of section 103. In the Principal Act, in section 54, after sub-section (8), the following new sub-section shall be inserted with effect from the 1% of September, 2019, namely: — “(8A) Where the Central Government has disbursed the refund of State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government’. in the principal Act, in section 95, — (1) inclause (a), — (a) after the words "Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “of section 100", the words, figures and letter “or of section 101C of the the Central Goods and Services Tax Act” shall be inserted; (2) inclause (e), for the punctuation mark “.", the punctuation mark (;) shall be substituted and thereafter the following new clause shall be inserted, namely: — ‘(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A." In the Principal Act, after section 101, the following new section shall be inserted, namely: — “101A. Subject to the provisions of this chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section 101A of the Central Goods and Services Act shall be deemed to be the National Appellate Authority for Advance Ruling under this Act” In the Principal Act, in section 102, in the opening portion, : — (1) after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authority” shall be inserted; (2) after the words and figures “or section 101", the words, figures and letter “or section 101C of the Central Goods and Services Tax Act, respectively,” shall be inserted; (3) for the words “or the appellant”, the words “, appellant, the Authority or the Appellate Authority” shall be substituted. In the Principal Act, in section 103, — (1) after sub-section (1), the following new sub-section shall be inserted, namely: — “(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on— (a) theapplicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B of the Arunachal Pradesh goods and Services Tax Act and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961; Central Act 43 of1961. The Arunachal Pradesh Extraordinary Gazette, February 18, 2020 7 Central Act43of