There is no separate central advance ruling authority. Each State's Authority for Advance Ruling, constituted under its SGST Act, rules for CGST purposes too.
Key points
- Under section 96 of the CGST Act, 2017 the Authority for Advance Ruling constituted under a State or UT GST Act is deemed to be the Authority under the CGST Act in respect of that State or UT.
- Each Authority has one member from the Centre and one from the State.
The provisions
96Authority for advance ruling
Statutory text
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.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Is there a central GST advance ruling authority?
- No. Under section 96 of the CGST Act the State or UT Authority for Advance Ruling acts for CGST purposes too.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Because Authorities are State-wise, rulings on the same question can differ between States; the remedy for conflicting appellate rulings is section 101B.