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of <h1>Advance Ruling Application Process Under Central Goods and Services Tax Act, 2017: Key Requirements and Areas of Inquiry</h1> An applicant seeking an advance ruling under the Central Goods and Services Tax Act, 2017, must submit an application in the prescribed form and manner, along with the necessary fee. The advance ruling can address questions regarding the classification of goods or services, applicability of notifications, determination of supply time and value, eligibility for input tax credit, tax liability on goods or services, registration requirements, and whether certain actions constitute a supply of goods or services.
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