GSTplus HelpCenter

Search for answers to your questions by entering keywords below, or look through our knowledge base.

Which are the matters enumerated in Section 97 for which advance ruling can be sought?


Advance Ruling can be sought for the following matters:

  1. Classification of any goods or services under the Act;
  2. Applicability of a notification issued under provisions of the Act having a bearing on the rate of tax;
  3. The principles to be adopted for the purposes of determination of value of the goods or services under the provisions of the Act;
  4. Admissibility of input tax credit of tax paid or deemed to have been paid;
  5. Determination of the liability to pay tax on any goods or services under the Act;
  6. Whether applicant is required to be registered under the Act;
  7. Whether any particular thing done by the applicant with respect to any goods or services amounts to or results in a supply of goods or services, within the meaning of that term.
Was this article helpful?
0 out of 0 found this helpful