Authority for advance ruling: State or Union Territory AARs are deemed the CGST Authority for advance ruling in their territory. Section 96 provides that the Authority for advance ruling constituted under a State GST Act or Union Territory GST Act shall be deemed to be the Authority for advance ruling for that State or Union territory for purposes of the Central Goods and Services Tax Act, 2017. This deeming operation is expressly made subject to the provisions of the Chapter governing advance rulings under the CGST framework.