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<h1>State or Union Territory AAR under local GST law deemed the Authority for Advance Ruling under the Central Act</h1> For purposes of the Act, the Authority for Advance Ruling constituted under the corresponding State or Union Territory Goods and Services Tax law will be treated as the Authority for Advance Ruling for that State or Union territory, subject to this Chapter's provisions. This provision designates the territorial AAR created under local GST legislation as the competent body to issue advance rulings under the Central Act, ensuring alignment of authority across central and local GST frameworks.