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of <h1>Advance Ruling Under Section 97: Classification, Tax Rates, Input Credit, Tax Liability, Registration, and Supply Determination</h1> Advance ruling can be sought under Section 97 for several matters: classification of goods or services under the Act, applicability of notifications affecting tax rates, principles for determining value of goods or services, admissibility of input tax credit, determination of tax liability on goods or services, registration requirements under the Act, and whether certain actions by the applicant constitute a supply of goods or services.
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