Section 96 of CGST Act 2017: Authority for Advance Ruling

Section 96 : “Authority for Advance Ruling” (CGST Act, 2017)

Provisions under Section 96 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Authority for Advance Ruling”, are as under:

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.

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Appointed Date (1 July 2017) for Applicability of Certain Sections: CGST Notification No. 9/2017

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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