Advance ruling under GST covers classification, input tax credit, tax liability, registration, and supply-related questions. Section 97 permits an applicant to seek an advance ruling by filing an application in the prescribed form, manner, and fee, stating the question for determination. The questions that may be referred are limited to classification of goods or services, applicability of notifications, determination of time and value of supply, admissibility of input tax credit, liability to pay tax, requirement of registration, and whether a particular activity amounts to a supply under the GST framework.
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 GST covers classification, input tax credit, tax liability, registration, and supply-related questions.
Section 97 permits an applicant to seek an advance ruling by filing an application in the prescribed form, manner, and fee, stating the question for determination. The questions that may be referred are limited to classification of goods or services, applicability of notifications, determination of time and value of supply, admissibility of input tax credit, liability to pay tax, requirement of registration, and whether a particular activity amounts to a supply under the GST framework.
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