• Section 95 of CGST Act - Definitions
• Section 96 of CGST Act - Authority for advance ruling
• Section 97 of CGST Act - Application for advance ruling
• Section 98 of CGST Act - Procedure on receipt of application
• Section 99 of CGST Act - Appellate Authority for Advance Ruling
• Section 100 of CGST Act - Appeal to Appellate Authority
• Section 101 of CGST Act - Orders of Appellate Authority
• Section 101A of CGST Act - Constitution of National Appellate Authority for Advance Ruling
• Section 101B of CGST Act - Appeal to National Appellate Authority
• Section 101C of CGST Act - Order of National Appellate Authority
• Section 102 of CGST Act - Rectification of advance ruling
• Section 103 of CGST Act - Applicability of advance ruling
• Section 104 of CGST Act - Advance ruling to be void in certain circumstances
• Section 105 of CGST Act - Powers of Authority and Appellate Authority
• Section 106 of CGST Act - Procedure of Authority and Appellate Authority