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<h1>Procedure for Obtaining Advance Ruling under GST: Application and Review Process Explained in Sections 97 and 98.</h1> Sections 97 and 98 outline the procedure for obtaining an advance ruling under the GST framework. Section 97 requires applicants seeking an advance ruling to submit an application to the Authority for Advance Rulings (AAR) in a specified form and manner, as detailed in the Model GST Rules. Section 98 describes the process for handling these applications, where the AAR forwards the application to the relevant jurisdictional officer and requests pertinent records. The AAR reviews the application and records, possibly hearing from the applicant, before issuing an order to either admit or reject the application.