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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.
96.1 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. .
96.2 Analysis
The AAR shall be located in each State/UT.
96.3 Comparative review
Under current 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.
96.4 Related Provisions
Section / Rule Form / Description Remarks
Section 95 (e) Authority Defines the meaning of ‘Authority’.
Section 95 (a) Advance Ruling Defines ‘Advance Ruling’ as a written decision on matters or questions specified in section 97(2) or section 100(1).
96.5 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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