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      Question

      Under the CGST Act, 2017, the Principal Bench of GSTAT

      as NAAAR has been mandated to resolve disputes under which section?Β 
      A Section 101A Correct Answer Incorrect Answer
      B Section 101B Correct Answer Incorrect Answer
      C Section 109 Correct Answer Incorrect Answer
      D Section 52A Correct Answer Incorrect Answer
      E Section 101C Correct Answer Incorrect Answer

      Solution

      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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