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Amended upto (Year) ⇨

CGST ACT, 2017
[Amended upto 2025]

CHAPTER XVII - ADVANCE RULING

TaxGPT

Summarize Section 96 by TaxGPT in

AA |

Section 96 - Authority for advance ruling.

96. 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.