Advance ruling authority under GST is linked to the State or Union territory mechanism for local jurisdiction. The Authority for advance ruling constituted under the State Goods and Services Tax Act or Union Territory Goods and Services Tax Act is deemed to be the Authority for advance ruling for that State or Union territory, subject to the provisions of the Chapter. The provision links the central GST framework with the local advance ruling mechanism.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling authority under GST is linked to the State or Union territory mechanism for local jurisdiction.
The Authority for advance ruling constituted under the State Goods and Services Tax Act or Union Territory Goods and Services Tax Act is deemed to be the Authority for advance ruling for that State or Union territory, subject to the provisions of the Chapter. The provision links the central GST framework with the local advance ruling mechanism.
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