Section 101: Orders of Appellate Authority

Q: What does Section 101 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 101 SGST pertains to "Orders of Appellate Authority". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 101 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs orders of Appellate Authority. As verified on 19 May 2026.

Q: Is Section 101 SGST still in force?

Yes, Section 101 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 101 SGST?

धारा 101 SGST is the Devanagari Hindi reference for Section 101 of the The State Goods and Services Tax Act, 2017 (Model). Section 101 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs orders of Appellate Authority. As verified on 19 May 2026.

Q: What is Dhara 101 SGST?

Dhara 101 SGST is the Roman Hindi reference for Section 101 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 101 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs orders of Appellate Authority. As verified on 19 May 2026.

Q: How to cite Section 101 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 101, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 101 (India).

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(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.