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Repository/GST Acts/Section 97

Section 97

Section 97

Date Issued: 1 July 2017
State: India
Source: CGST Act 2017
Views: 9

Summary

This document sets out Section 97 on application for advance ruling. It lists the questions on which an advance ruling may be sought, including classification, applicability of notifications, time and value of supply, input tax credit, liability to pay tax, registration, and whether an act amounts to a supply. The text also notes that the provision was enforced with effect from 1st July, 2017.

Tags

Application for advance rulingClassification of goods or servicesInput tax creditAdvance ruling procedure

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