Authority for advance ruling, Section 96 of CGST Act, 2017



Section 96 Authority for advance ruling, CGST Act, 2017


The below post explains about Authority for advance ruling under section 96 of CGST Act,2017.


Section 96 of CGST Act, 2017 explains Authority for advance ruling as below: (The amendments if any will also be updated here soon).


The extract of Section 96 of CGST Act,2017 quoted below:


96  Authority for advance ruling.


Authority for advance ruling, Section 96 of CGST Act, 201796. 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.


The above information clarifies about Authority for advance ruling under section 96 of CGST Act,2017.  


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Hussain: Dear Experts, As per section 10 of GST Act, the Aggregate Turnover is calculated with the Exempted Supply. But Composition is not eligible who supplies the Exempted Goods. Please Clarify.

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