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.
Amendment in Notification No. 14/2018-Union territory Tax dated 8th October 2018
Seeks to amend Notification No. 14/2018 dated 8th October 2018