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<h1>West Bengal Authority for Advance Ruling Established u/s 96 of GST Act, 2017, Office Set in Kolkata.</h1> The West Bengal Authority for Advance Ruling has been established under section 96 of the West Bengal Goods and Services Tax Act, 2017, effective from July 1, 2017. The Governor has approved the creation of an office for this authority within the Directorate of Commercial Taxes, located at 14, Beliaghata Road, Kolkata - 700015. This office will facilitate the functions of the West Bengal Authority for Advance Ruling. The memorandum is issued by the Additional Secretary to the Government of West Bengal.