Chapter XVII CGST Advance Ruling (Section 95 to 106)
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Chapter XVII CGST Advance Ruling (Section 95 to 106)
Last updated at Dec. 16, 2024 by Teachoo
According to Section 96 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
