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<h1>Authority Must Issue Ruling Within 90 Days of Application as Per Section 98(6) of CGST/SGST Act.</h1> The Authority for Advance Rulings is required to issue its ruling in writing within ninety days from the date it receives an application, as stipulated by Section 98(6) of the Central Goods and Services Tax (CGST) or State Goods and Services Tax (SGST) Act.