Authority for advance ruling Section 96 - GST Ready Reckoner - GST

..... e 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/Union Territory constituted under the provisions of State Goods and Services Tax Act and Union Territory Goods and Services tax Act. The Government shall appoint officers not below the rank of Joint Commissioner as member of the AAR. 2. As per Section 96 of the State GST Acts, the State Government ma .....

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Authority for advance ruling Section 96 - GST Ready Reckoner - GST

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..... cable only within the jurisdiction of the concerned state or union territory. Thus, an advance ruling in case of an applicant in Kerala cannot be made applicable to another division of the same company located in Karnataka. In case of contradiction in decision among states 5. Suppose, a company is having multiple registrations across India, it has applied for advance ruling in two different states on the same issue. How will the company account for the issue, if the decisions of the two authorit .....

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Authority for advance ruling Section 96 - GST Ready Reckoner - GST

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