Amendment status not verified — confirm the current text below against the official source.
After section 101 ofthe principal Act, the following section shall be inserted, namely:- » “LOLA, Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling ituted under section 101A ofthe Central Goods andServices Tax; Act shall be deemedto be the National Appellate Authority for Advance Ruling under this Act.”.