Section 96 of CGST Act 2017: Authority for Advance Ruling (AAR)

Provisions under Section 96 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Authority for Advance Ruling (AAR)”, are as under:

Section 96 of CGST Act 2017: Authority for Advance Ruling (CHAPTER XVII – 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.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 96 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.