Application for advance ruling, Sec 97 of CGST Act, 2017
The below post explains about Application for advance ruling under section 97 of CGST Act,2017.
Section 97 of CGST Act, 2017 explains Application for advance ruling as below: (The amendments if any will also be updated here soon).
The extract of Section 97 of CGST Act,2017 quoted below:
97 Application for advance ruling
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.
The above information clarifies about Application for advance ruling under section 97 of CGST Act,2017.
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