Authority for advance ruling Section 96

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..... shall be deemed to be 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 .....

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..... ntment of the members and the terms and conditions of their services shall 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 sta .....

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..... h his options before seeking an Advance Ruling, however attractive a proposition it may seem to be. Given that Section 103 states that an advance ruling shall have a binding effect on the applicant and the officers in respect of the applicant, the applicant should analyse the impact of an advance ruling not going in his favour. Note: No advance ruling in case of difference in o .....

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