LexSection 96 — Authority for advance ruling.
The Central Goods and Services Tax Act, 2017
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.Open in Lexace · Ask the AI about this section