Section 96 of GST – Authority for advance ruling

Section 96 of GST – Authority for advance ruling. Check all Details for GST Section 96. In this section you may find all details for “Authority for advance ruling” as per GST Act 2017Detailed Analysis of GST Section 96 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 96.Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 96 of GST Act 2017 –Authority for advance ruling, gst all sections and definitionsNow Check more details from below…..

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Section 96 of GST – Authority for advance ruling

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.

Analysis of this section

Introduction

The Authority for advance ruling constituted under provisions of a State GST Act or UTGST Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.

Analysis

The AAR shall be located in each State/Union Territory constituted under the provisions of State Goods and Services Tax Act and Union Territory Goods and Services tax Act.

Comparative review

Under erstwhile laws, there is one AAR for three Central indirect tax laws i.e. Central Excise, Customs and Service Tax constituted by the Central Government under section 28F of the Customs Act, 1962 having its office in Delhi. Under the GST law, there will be one AAR in each State or Union Territory because the concept of advance ruling is being made applicable to SGST laws/ UTGST laws as well.

FAQs

Q1. Where will the office of AAR be situated?

Ans. The office of the AAR will be situated in each State/UT

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