Section 97 of CGST Act,2017 Applicationfor advanceruling

Section 97 of CGST Act,2017 Applicationfor advanceruling Section 97 of CGST Act,2017 from bare act : (1) An applicant desirous of obtaining an advance ruling under this Chapter maymake an application in such form and manner and accompanied by such fee as may beprescribed, 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 inrespect 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 goodsor 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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Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling 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

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