Section 96 of CGST Act,2017 Authority for advance ruling

Section 96 of CGST Act,2017 Authority for advance ruling Section 96 of CGST Act,2017 from bare act : Subject to the provisions of this Chapter, for the purposes of this Act, the Authorityfor advance ruling constituted under the provisions of a State Goods and Services Tax Act orUnion Territory Goods and Services Tax Act shall be deemed to be the Authority for advanceruling in respect of that State or Union territory.

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Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling Section 98 :Procedure on receipt of application Section 99 :Appellate Authority for Advance Ruling Section 100 :Appeal to Appellate Authority Section 101 :Orders of Appellate Authority Section 102 :Rectification of advance ruling Section 103 :Applicability of advance ruling Section 104 :Advance ruling to be void in certain circumstances Section 105 :Powers of Authority and Appellate Authority Section 106 :Procedure of Authority and Appellate Authority

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