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Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


107 Appeals to Appellate Authority.
108 Powers of Revisional Authority.
109 Constitution of Appellate Tribunal and Benches thereof.
110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
111 Procedure before Appellate Tribunal.
112 Appeals to Appellate Tribunal.
113 Orders of Appellate Tribunal.
114 Financial and administrative powers of President.
115 Interest on refund of amount paid for admission of appeal.
116 Appearance by authorised representative.
117 Appeal to High Court.
118 Appeal to Supreme Court.
119 Sums due to be paid notwithstanding appeal, etc
120 Appeal not to be filed in certain cases.
121 Non appealable decisions and orders.

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