Chapter XVII - Advance ruling
Section 96
Section 96: Authority for advance ruling
Section 96 deems the State or Union territory GST advance-ruling authority to be the authority for CGST in that jurisdiction.
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Need advice on Section 96?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
The CGST route uses the relevant State or Union territory authority established under the counterpart GST law.
Key takeaways
Jurisdictional body
The State GST or UTGST Authority for Advance Ruling is deemed to act for CGST for that State or Union territory.
Chapter controls
This deeming operates subject to the advance-ruling chapter.
Application planning
Identify the relevant State or Union territory before filing a section 97 application.
Jurisdictional body
The State GST or UTGST Authority for Advance Ruling is deemed to act for CGST for that State or Union territory.
Chapter controls
This deeming operates subject to the advance-ruling chapter.
Application planning
Identify the relevant State or Union territory before filing a section 97 application.
Practical checklist
Do
- Identify the applicant’s relevant jurisdiction.
- Confirm the authority’s current filing channel.
- Keep the application question within section 97.
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
Is a separate CGST-only State AAR necessarily required?
Section 96 uses the authority constituted under State GST or UTGST law for CGST purposes.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026