Advance ruling clarifies classification, tax applicability, valuation, input tax credit, liability, registration and supply characterisation. Advance ruling under Section 97 may be sought on classification of goods or services; applicability of notifications affecting tax rate; valuation principles for goods or services; admissibility of input tax credit; determination of tax liability; requirement to register; and whether a particular act or transaction constitutes a supply of goods or services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling under Section 97 may be sought on classification of goods or services; applicability of notifications affecting tax rate; valuation principles for goods or services; admissibility of input tax credit; determination of tax liability; requirement to register; and whether a particular act or transaction constitutes a supply of goods or services.
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