Section 96
Authority for advance ruling
In force
Section 96. Authority for 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 GST Act or UT GST Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-96.html
- Source confidence: Pending verification
Quick facts
- Section
- 96
- Chapter
- XVII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1