section 96
Authority for advance ruling.
The Central Goods and Services Tax Act, 2017Tax2017188 sections21 chapters
Chapter XVII ADVANCE RULING
Statutory text
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.
Study data processing for this section.