Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter XVII · Advance Ruling

96Authority for advance ruling.

Section 96 · Chapter XVII · page 79 of the Act

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.

Other provisions that mention Section 96

Section 96 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.