Provisions under Section 97 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Application for Advance Ruling”, are as under:
Section 97 of CGST Act 2017: Application for Advance Ruling (CHAPTER XVII – ADVANCE RULING)
(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.
Amendments History:
1. CBEC notifies 01/07/2017 as the Commencement date for Section 97 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.
—–
Note: The CGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
| CBIC Updates (GST) |
| GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017 |
| CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017 |
| CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017 |
| CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017 |
| CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| GST Portal/ Network (GSTN) Updates |
| Note: For Official/ updated copy, please visit the CBIC website. |