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Section 96 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XVII, Advance Ruling

At a glance

Entitlement and conditions

  • 96Subject to Chapter XVII, the authority constituted under a State or Union Territory GST Act is deemed to be the advance ruling authority under this Act for that territory.

The advance ruling authority constituted under the relevant State or Union Territory GST Act also serves as the authority under this Act for that territory. This recognition is subject to Chapter XVII. The Chapter separately governs applications to that authority and the procedure for receiving and considering them. The section took effect on 1 July 2017.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 96, verbatim (show)

*

Section 96. 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.

*Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope the section as a whole

Questions to answer on the file1 question
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The Authority constituted under the State or Union Territory Act 96, the constituting words

Questions to answer on the file2 questions
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The deeming for the purposes of this Act 96, the deeming words

Questions to answer on the file1 question
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Subject to the provisions of this Chapter 96, the opening words

Questions to answer on the file1 question
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 96 as footnoted in the CBIC text
NoteChangeInstrumentEffective from
noneThe source carries no numbered amendment footnote for this section. The only note is the enforcement note, which brings the section into force.—w.e.f. 1st July, 2017
Provisions connected to Section 96
ProvisionConnectionWords that tie them
Section 95Section 95 clause (e) defined by this provision95(e) "'Authority' means the Authority for Advance Ruling referred to in section 96"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

NumberDateSubject
Notification No. 14/2018-Union Territory Tax8 October 2018seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature). made under this section

Unsettled questions

The words of section 96 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. the section deems one body to be another for this Act's purposes and leaves nothing silent; what a reader lacks is the State Act that constituted the body, which is an instrument and not a firm position

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 96. Authority for advance ruling". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links