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CHAPTER XVII - ADVANCE RULING
Section 95 - Definitions...
Section 96 - Authority for advance...
Section 97 - Application for advan... Section 98 - Procedure on receipt ... Section 99 - Appellate Authority f... Section 100 - Appeal to Appellate ... Section 101 - Orders of Appellate ... Section 101A - Constitution of Nat... Section 101B - Appeal to National ... Section 101C - Order of National A... Section 102 - Rectification of adv... Section 103 - Applicability of adv... Section 104 - Advance ruling to be... Section 105 - Powers of Authority ... Section 106 - Procedure of Authori...Section 96 - Authority for advance ruling
https://gstgyaan.com/section-96-of-the-cgst-act-authority-for-advance-ruling
96. Authority for advance ruling.[1]
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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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