Authority for advance ruling Section 96

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.... the Authority for advance ruling in respect of that State or Union territory. Rule 103 CGST Rules provides for Qualification and appointment of members of the Authority for Advance Ruling. The Government shall appoint officers not below the rank of Joint Commissioner as members of the Authority for Advance Ruling. AAR to be located in each state 1. The AAR shall be located in each State/Un....

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.... lay down in the SGST Rules. It is noteworthy that the Advance ruling Authorities constituted under Income tax act include various members related to the judiciary however, under GST, the Authorities of Advance rulings are the members related to administration department. Jurisdiction applicable to concerned state 4. As the AAR and the Appellate Authority have been instituted under the respecti....