Sec 96- Authority for advance ruling

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Sec 96- Authority for advance ruling 2017-04-14T02:03:28+00:00

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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.

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    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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