Section 96 of CGST Act : Authority for advance ruling

Summary Chart of Section 96 :

Section 96 of CGST Act provide for the constitution of authority for advance ruling.

“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”.

(As given in CGST Act)

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