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CGST Act · Chapter XVII

Advance Ruling

Use advance ruling only after checking scope, jurisdiction, facts and the limits of binding effect.

Sections 95–10615 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active
Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.
Chapter in 2 MinutesSection mapQuestionsConnected lawPractical applicationOfficial sources

Chapter in 2 Minutes

Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 95DefinitionsOpen sectionSection 96Authority for advance rulingOpen sectionSection 97Application for advance rulingOpen sectionSection 98Procedure on receipt of applicationOpen sectionSection 99Appellate Authority for advance rulingOpen sectionSection 100Appeal to Appellate AuthorityOpen sectionSection 101Orders of Appellate AuthorityOpen sectionSection 101AConstitution of National Appellate Authority for Advance RulingOpen sectionSection 101BAppeal to National Appellate AuthorityOpen sectionSection 101COrder of National Appellate AuthorityOpen sectionSection 102Rectification of advance rulingOpen sectionSection 103Applicability of advance rulingOpen sectionSection 104Advance ruling to be void in certain circumstancesOpen sectionSection 105Powers of Authority, Appellate Authority and National Appellate AuthorityOpen sectionSection 106Procedure of Authority, Appellate Authority and National Appellate AuthorityOpen section

Questions this chapter should answer

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

2026 GST AAR Register

Open the connected Finin2min repository or practical guide.

GST AAAR Register

Open the connected Finin2min repository or practical guide.

Advance Ruling: When to Ask Before Taking a GST Position

Open the connected Finin2min repository or practical guide.

GST Advance Ruling vs Appellate Advance Ruling: When Each Route Applies

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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