What does section 96 regulate?

It regulates authority for advance ruling. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

Rule 103, Rule 104, Rule 105, Rule 106, Rule 107, Rule 107A. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Section 96 - Authority for advance ruling

Chapter XVII - Advance Ruling

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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Section in 2 Minutes

Recognises the State/UT Authority for Advance Ruling as the CGST Authority for that jurisdiction. AAR is jurisdiction-specific and generally two-member under State constitution.

Exact operative text

96. Authority for advance ruling.-Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.

Paragraph-wise decode

Recognises the State/UT Authority for Advance Ruling as the CGST Authority for that jurisdiction. AAR is jurisdiction-specific and generally two-member under State constitution.

Section-Rule-Form-Notification bridge

Rule 103 Rule 104 Rule 105 Rule 106 Rule 107 Rule 107A

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

An applicant files in the State where registered and transaction is administered.

Professional alert

Forum and registration jurisdiction must be correct.

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does section 96 regulate?: It regulates authority for advance ruling. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: Rule 103, Rule 104, Rule 105, Rule 106, Rule 107, Rule 107A. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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