The Central Government shall by notification as per section 16 the UTGST Act, 2017 constitute an Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the __________ pronounced by

CS Executive · Tax Laws · PYQS · December 2020
The Central Government shall by notification as per section 16 the UTGST Act, 2017 constitute an Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the __________ pronounced by the __________.
(A) Advance Ruling; Advance Ruling Authority
(B) Order; Commissioner (Appeal)
(C) Order; Appellate Tribunal
(D) Ruling; Authority for Advance Ruling

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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