Section 97 - Application for advance ruling of CGST ACT, 2017

            97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may
make an application in such form and manner and accompanied by such fee as may be
prescribed, stating the question on which the advance ruling is sought.
                 (2) The question on which the advance ruling is sought under this Act, shall be in
respect of,––
                    (a) classification of any goods or services or both;
                    (b) applicability of a notification issued under the provisions of this Act;
                    (c) determination of time and value of supply of goods or services or both;
                   (d) admissibility of input tax credit of tax paid or deemed to have been paid;
                   (e) determination of the liability to pay tax on any goods or services or both;
                   (f) whether applicant is required to be registered;
                   (g) whether any particular thing done by the applicant with respect to any goods
or services or both amounts to or results in a supply of goods or services or both,
within the meaning of that term.

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