Chapter XVII - Advance ruling
Section 101
Section 101: Orders of Appellate Authority
Section 101 governs hearing, decision and member disagreement in a State or Union territory advance-ruling appeal.
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Need advice on Section 101?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to.
(2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98.
(3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement.
Introduction
The Appellate Authority hears the parties and can confirm or modify the ruling appealed or referred.
Key takeaways
Hearing and outcome
Both sides get a hearing before the order confirming or modifying the ruling.
Time period
The order is to be passed within ninety days from filing of the appeal or reference.
Member disagreement
If members differ on the appeal or reference point, no advance ruling can be issued on that question.
Hearing and outcome
Both sides get a hearing before the order confirming or modifying the ruling.
Time period
The order is to be passed within ninety days from filing of the appeal or reference.
Member disagreement
If members differ on the appeal or reference point, no advance ruling can be issued on that question.
Practical checklist
Do
- Prepare appeal documents and factual record.
- Record filing or reference date.
- Review signed/certified order and its actual outcome.
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
What if appellate members disagree?
Section 101(3) deems that no advance ruling can be issued for that question.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026