Section 96 of CGST Act

Authority for Advance Ruling

• Enforced with effect from 1-7-2017.

Subject to the provisions of this Chapter,

for the purposes of this Act,

the Authority for advance ruling constituted under

the provisions of a State Goods and Services Tax Act or

Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.

• See Rule 103 of the CGST Rules, 2017.
• For notified authority for advance ruling in the Union Territories, see Notification No. 14/2018-Union Territory Tax, dated 8-10-2018.