Section 97 of CGST Act,2017 – Application for advance ruling
Section 97 of CGST Act,2017 from bare act : –
(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.
Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULING under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 95 : Definitions
Section 96 : Authority for advance ruling
Section 97 : Application for advance ruling
Section 98 : Procedure on receipt of application
Section 99 : Appellate Authority for Advance Ruling
Section 100 : Appeal to Appellate Authority
Section 101 : Orders of Appellate Authority
Section 102 : Rectification of advance ruling
Section 103 : Applicability of advance ruling
Section 104 : Advance ruling to be void in certain circumstances
Section 105 : Powers of Authority and Appellate Authority
Section 106 : Procedure of Authority and Appellate Authority