Provisions under Section 96 of the CGST Act 2017 relating to “Authority for Advance Ruling (AAR)”:
Section 96: Authority for Advance Ruling (CHAPTER XVII: ADVANCE RULING) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 96 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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