Question
Under the CGST Act, 2017, the Principal Bench of GSTAT
as NAAAR has been mandated to resolve disputes under which section?ΒSolution
The Principal Bench of GSTAT as NAAAR has been mandated to resolve disputes involving divergent advance rulings across various States and UTs under section 101B of the CGST Act, 2017. The notification was issued under sub-section (1A) of Section 101A of the CGST Act.
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