191.            Authority for advance ruling under the Income Tax Act, 1961 is the authority for GST purpose also. Explain the validity of the statement with reference to GST law.

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. Thus, it can be inferred that there is no link with the authority for advance ruling under Income Tax Act, 1961. (section 96)