Section 16

In the Principal Act, in section 102, in the opening portion,:-
(1) after the words "Appellate Authority", at both the places where they occur, the words "or the National Appellate Authority" shall be inserted;
(2) after the words and figures "or section 101" the words, figures and letter "or section 101C of the Central Goods and Services Tax Act, respectively," shall be inserted;
(3) for the words "or the appellant", the words", appellant, the Authority or the Appellate Authority" shall be substituted.