Section 96
Authority for advance ruling.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.