Amended and updated notes on section 96 of CGST Act, 2017. Detail discussion on provisions and rules related to authority for advance ruling.
Chapter XVII (Sections 95–106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 96 of CGST 2017 provides for authority for advance ruling.
Recently, we have discussed in detail section 95 (Definitions of Advance Ruling) of CGST Act 2017. Today, we learn the provisions of section 96 of Central GST Act 2017.
Section 96 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 96 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVII |
| Chapter Name | Advance Ruling |
| Section No. | 96 |
| Section Name | Authority for advance ruling |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 96:
- Rule 103: Qualification and appointment of members of the Authority for Advance Ruling
Section 96 of Central GST – Authority for advance ruling1
Section 96 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
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.
- Section 96 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎